The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

F.S. 212.186

212.186 Registration number and resale certificate verification; toll-free number; information system; dealer education.—

(1) The Department of Revenue shall establish a toll-free number for verification of valid registration numbers and resale certificates. The system must be sufficient to guarantee a low busy rate and must respond to keypad inquiries, and data must be updated daily.

(2) The Department of Revenue shall establish a system for receiving information from dealers regarding certificate numbers of those seeking to make purchases for resale. The department must provide such dealers with verification of those numbers which are canceled or invalid. This information must be provided by the department free of charge.

(3) The Department of Revenue shall expand its dealer education program regarding the proper use of resale certificates. The expansion shall include, but need not be limited to, revision of the registration application for clarity, development of industry-specific brochures, development of a media campaign to heighten awareness of resale fraud and its consequences, outreach to business and professional organizations, and creation of seminars and continuing education programs for taxpayers and licensed professionals.

History.—ss. 21, 22, 23, ch. 99-208; ss. 11, 12, 13, ch. 99-239; s. 38, ch. 2020-2.

F.S. 212.186 on Google Scholar

F.S. 212.186 on Casetext

Amendments to 212.186

Arrestable Offenses / Crimes under Fla. Stat. 212.186

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.186.

Annotations, Discussions, Cases:

Cases from cite.case.law:

C. ELLIOTT, v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O, 95 F.3d 1121 (Fed. Cir. 1996)

. . . . § 212.186 (1980) (the “layering regulation”), a crude oil resale regulation, and (ii) ordering restitution . . . crude oil shall not exceed the actual price paid by the reseller for the crude oh....” 10 C.F.R. § 212.186 . . .

HOUSTON OIL REFINING, INC. A. v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O, 95 F.3d 1126 (Fed. Cir. 1996)

. . . . § 212.186 (1980) (the “layering regulation”), a crude oil resale regulation, and (ii) ordering restitution . . . Reg. 64856, 64865 (December 29, 1977), reprinted at 10 C.F.R. § 212.186. 993 F.2d at 238. . . . of crude oil shall not exceed the actual price paid by the reseller for the crude oil_ 10 C.F.R. § 212.186 . . .

PHOENIX PETROLEUM COMPANY, v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O PETRADE INTERNATIONAL, INC. v. UNITED STATES FEDERAL ENERGY REGULATORY COMMISSION, O, 95 F.3d 1555 (Fed. Cir. 1996)

. . . . § 212.186 (the “layering regulation”) and 10 C.F.R. § 212.183 (the “permissible average markup regulation . . . Phoenix, 65 FERC at 61,873 n. 2, citing 10 C.F.R. § 212.186 (1980). . . .

PEL- STAR ENERGY, INC. H. v. UNITED STATES DEPARTMENT OF ENERGY, 890 F. Supp. 532 (W.D. La. 1995)

. . . . § 212.186 (1981). . . .

In SOUTHWESTERN STATES MARKETING CORPORATION, C. KELLOGG, v. UNITED STATES, 179 B.R. 813 (N.D. Tex. 1994)

. . . . § 212.186. Id. . . .

MAPCO INTERNATIONAL INC. v. FEDERAL ENERGY REGULATORY COMMISSION, MAPCO INTERNATIONAL INC. v. UNITED STATES, 993 F.2d 235 (Temp. Emer. Ct. App. 1993)

. . . . § 212.186. . . . transactions would appear in most instances to be in contravention of the layering clause in Section 212.186 . . .

PETROTECH TRADING CO. L. v. UNITED STATES, 985 F.2d 1072 (Temp. Emer. Ct. App. 1993)

. . . . §§ 210.62(c) and 212.186 by charging prices for crude oil in excess of its purchase price and performing . . . s motion, appellants argued that the remedial order was invalid because in promulgating 10 C.F.R. § 212.186 . . .

MAPCO INTERNATIONAL, INC. v. FEDERAL ENERGY REGULATORY COMMISSION,, 791 F. Supp. 315 (D.D.C. 1992)

. . . . § 212.186. . . .

MAPCO INTERNATIONAL INC. v. FEDERAL ENERGY REGULATORY COMM., 783 F. Supp. 639 (D.D.C. 1992)

. . . . § 212.186, governing the resale of crude oil. MAPCO is a reseller of crude oil. . . . The text of the rule is as follows: 10 C.F.R. § 212.186 Layering The price for crude oil charged by a . . .

In WEST TEXAS MARKETING CORPORATION,, 82 B.R. 829 (Bankr. N.D. Tex. 1988)

. . . pay the DOE $16,-360,315.48 plus interest in the amount of $6,875,397.23 for violations of 10 CFR § 212.186 . . .

UNITED STATES DEPARTMENT OF ENERGY, v. WEST TEXAS MARKETING CORPORATION,, 763 F.2d 1411 (Temp. Emer. Ct. App. 1985)

. . . . § 212.186 which prohibits certain resales of crude oil. . . .

UNITED STATES DEPARTMENT OF ENERGY, v. WEST TEXAS MARKETING CORPORATION,, 763 F.2d 1411 (Temp. Emer. Ct. App. 1985)

. . . . § 212.186 which prohibits certain resales of crude oil. . . .

TEXAS ENERGY RESERVE CORPORATION, v. DEPARTMENT OF ENERGY B. RFB PETROLEUM, INC. v. DEPARTMENT OF ENERGY,, 710 F.2d 814 (Temp. Emer. Ct. App. 1983)

. . . . § 212.186 (1981) and 10 C.F.R. § 212.183 (1981) — and a final interpretation of these rules. 45 Fed.Reg . . . crude oil shall not exceed the actual price paid by the reseller of the crude oil.... ” 10 C.F.R. § 212.186 . . .

TEXAS ENERGY RESERVE CORPORATION, v. DEPARTMENT OF ENERGY W. Jr. RFB PETROLEUM, INC. v. UNITED STATES DEPARTMENT OF ENERGY,, 535 F. Supp. 615 (D. Del. 1982)

. . . crude oil shall not exceed the actual price paid by the reseller for the crude oil.. . .” 10 C.F.R. 212.186 . . .