The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

View Entire Chapter

F.S. 210.11

210.11 Refunds; sales of stamps and payment of tax.—Whenever any cigarettes upon which stamps have been placed, have been sold and shipped into another state for sale or use therein, or have become unfit for use and consumption or unsalable, or have been destroyed, the dealer involved shall be entitled to a refund or credit of the actual amount of the tax paid with respect to such cigarettes less any discount allowed by the division in the sale of the stamps, upon receipt of satisfactory evidence of the dealer’s right to receive such refund or credit, provided application for refund or credit is made within 9 months after the date the cigarettes were shipped out of the state, became unfit, or were destroyed. Only the division shall sell, or offer for sale, any stamp or stamps issued under this part. The division may redeem unused stamps lawfully in the possession of any person. The division may prescribe necessary rules concerning refunds, credits, sales of stamps, and redemptions under the provisions of this part. Appropriation is hereby made out of revenues collected under this part for payment of such allowances.

History.—s. 8, ch. 21946, 1943; s. 9, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 5, ch. 29884, 1955; ss. 16, 35, ch. 69-106; s. 9, ch. 79-11; s. 2, ch. 85-294; s. 8, ch. 87-86; s. 2, ch. 88-308; s. 4, ch. 2012-208.

F.S. 210.11 on Google Scholar

F.S. 210.11 on Casetext

Amendments to 210.11

Arrestable Offenses / Crimes under Fla. Stat. 210.11

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.11.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES EX REL. HENDRICKSON v. BANK OF AMERICA, N. A., 343 F. Supp. 3d 610 (N.D. Tex. 2018)

. . . . § 210.11 ]." . . .

UNITED STATES INTERNATIONAL TRADE COMMISSION, v. JAFFE,, 433 B.R. 538 (E.D. Va. 2010)

. . . . § 210.11(a)(4). . . .

In INTERACTIVE, INC. A. Jr. v. a, 389 B.R. 842 (Bankr. N.D. Cal. 2008)

. . . . § 210.11-02(a) (2008). . . .

K. NILSSEN GEO v. OSRAM SYLVANIA, INC., 440 F. Supp. 2d 884 (N.D. Ill. 2006)

. . . MPEP § 210.11. . . .

GARCIA- RECENDIZ, v. IMMIGRATION NATURALIZATION SERVICE,, 68 F. App'x 10 (9th Cir. 2003)

. . . . § 210.11(e) (2002). Garcia-Recendiz did not admit alienage before the Immigration Judge. . . .

In ELI WITT COMPANY,, 216 B.R. 672 (Bankr. M.D. Fla. 1997)

. . . AIG also points to Florida Statutes, § 210.11, which governs refunds. . . . Section 210.11 states that when stamped cigarettes “... have been sold and shipped into another state . . .

SEMINOLE TRIBE OF FLORIDA, v. STATE OF FLORIDA, DEPARTMENT OF BUSINESS REGULATION,, 20 Fla. Supp. 2d 208 (Fla. Div. Admin. Hearings 1985)

. . . The proposed rule cites as specific authority for its promulgation Sections 210.09, 210.10(1), and 210.11 . . . The proposed rule cites Section 210.09, 210.10, and 210.11 as authority for the proposed rule although . . .

BREAULT, v. HECKLER, T., 763 F.2d 62 (2d Cir. 1985)

. . . . § 210.11), would suffice. The district court need make no provision for an oral hearing. . . .

G. VANASCO v. H. SCHWARTZ, I. POSTEL, v. H. SCHWARTZ,, 401 F. Supp. 87 (E.D.N.Y. 1975)

. . . . §§ 210.11, 211.08 (1971); Miss.Code Ann. § 23-3-33 (1972); Mont. . . .

FIRST NATIONAL BANK OF SIKESTON, v. TRANSAMERICA INSURANCE COMPANY,, 514 F.2d 981 (8th Cir. 1975)

. . . . § 210.11(a) (1967). . . . .

JUSTICE v. BOARD OF EDUCATION,, 351 F. Supp. 1252 (S.D.N.Y. 1972)

. . . . § 210.11(b) (1972). . 7 U.S.C. § 612c (Supp. . . .

KUTCHER v. GRAY, r, 199 F.2d 783 (D.C. Cir. 1952)

. . . . § 210.11(6) (1949 ed.); 5 C.F. R. p. 199, Appendix A (1949 ed.). . Exec. . . .

JOINT ANTI- FASCIST REFUGEE COMMITTEE v. McGRATH, ATTORNEY GENERAL,, 341 U.S. 123 (U.S. 1951)

. . . It was published as Appendix A to Title 5, Administrative Personnel, CFR § 210.11 (b) (6). 13 Fed. . . . It is written into the Code of Federal Regulations, 5 CFR § 210.11 (b) (6), note 4, supra. . . . Reg. 1938, 5 CFR §210.11 (a): “(a) Standard. . . . The Loyalty Review Board shall disseminate such information to all departments and agencies.” 5 CFR § 210.11 . . . S. 1. 5 CFR § 210.11 (b): “(1) Sabotage, espionage, or attempts or preparations therefor, or knowingly . . .

COMMISSIONER OF INTERNAL REVENUE v. SCHOCK, GUSMER CO. SCHOCK, GUSMER CO. v. COMMISSIONER OF INTERNAL REVENUE, 137 F.2d 750 (3d Cir. 1943)

. . . States Board of Tax .Appeals, now the Tax Court of the United States, determining a deficiency of $210.11 . . .