Florida Statute 320.406 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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F.S. 320.406

320.406 Estimate of amount of tax due and unpaid.—

(1) Whenever any motor carrier neglects or refuses to make and file any report for any reporting period as required by this chapter or files an incorrect or fraudulent report, or is in default in the payment of any taxes and penalties thereon payable under this chapter, the department, after giving at least 10 days’ notice to the motor carrier, shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of miles driven with respect to which the motor carrier has become liable for taxes due under this chapter including taxes due to the applicable International Registration Plan member jurisdiction and the amount of taxes due and payable thereon, to which sum shall be added the penalties and interest required under this chapter.

(2) In any action or proceeding for the collection of the tax and any penalties or interest imposed in connection therewith, an assessment by the department in the amount of the tax due and the interest or penalties due to the state shall constitute prima facie evidence of the claim of the state, and the burden of proof shall be upon the motor carrier to show that the assessment was incorrect or contrary to law.

History.—s. 33, ch. 87-198.

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Amendments to 320.406

Arrestable Offenses / Crimes under Fla. Stat. 320.406

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.406.

Annotations, Discussions, Cases:

Cases Citing Statute 320.406

Total Results: 2

McKay v. Connecticut National Bank

Court: Fla. Dist. Ct. App. | Date Filed: 1985-01-29T00:00:00-08:00

Citation: 463 So. 2d 1202, 10 Fla. L. Weekly 307, 1985 Fla. App. LEXIS 12106

Snippet: Depository Institutions Act of 1982, Pub.L. No. 97-320, § 406, 96 Stat. 1469, 1512 (codified at 12 U.S.C. §

Flagship National Bank of Miami v. Commercial Bank & Trust Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1983-03-22T00:00:00-08:00

Citation: 428 So. 2d 361, 1983 Fla. App. LEXIS 18926

Snippet: Depository Institutions Act of 1982, Publ.L. No. 97-320 § 406, 96 Stat. 1512 (1982) (to be codified at 12 U.