The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 210
TAX ON TOBACCO PRODUCTS

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F.S. 210.67

210.67 Refunds.—Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of determining and imposing the tax for the privilege of doing business under the provisions of this part and on which the tax has been paid, are sold, shipped, or transported by the distributor to retailers, distributors, or ultimate consumers outside the state, or are returned to the manufacturer by the distributor or destroyed by the distributor, a refund or credit of such tax shall be made to the distributor.

History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.

F.S. 210.67 on Google Scholar

F.S. 210.67 on Casetext

Amendments to 210.67

Arrestable Offenses / Crimes under Fla. Stat. 210.67

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 210.67.

Annotations, Discussions, Cases:

Cases from cite.case.law:

MARSHBURN v. WILLIAMS, 15 F.2d 589 (E.D.N.C. 1926)

. . . . $16,520.29, $210.67, $114.34, and $101.50, leaving a balance of $8,178.85. . . .

v., 19 F. 807 (D. Minn. 1884)

. . . for the use of the agency, defendant Stowe paid to the Lake Superior & Mississippi Railroad Company $210.67 . . .