The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

View Entire Chapter

F.S. 206.06

206.06 Estimate of amount of fuel taxes due and unpaid.—

(1) Whenever any terminal supplier, importer, exporter, or wholesaler neglects or refuses to make and file any report for any calendar month, as required by the fuel tax laws of this state, or files an incorrect or fraudulent report, or is in default in the payment of any fuel taxes and penalties thereon payable under the laws of this state, the department shall, from any information it may be able to obtain from its office or elsewhere, estimate the number of gallons of motor fuel with respect to which the terminal supplier, importer, exporter, or wholesaler has become liable for taxes under the fuel tax laws of this state and the amount of taxes due and payable thereon, to which sum shall be added a penalty and interest as provided in s. 206.44.

(2) In any action or proceeding for the collection of the fuel tax and any penalties or interest imposed in connection therewith, an assessment by the department of the amount of the tax due and 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 terminal supplier, importer, exporter, or wholesaler to show that the assessment was incorrect or contrary to law.

(3) If any terminal supplier, importer, exporter, or wholesaler fails to make a complete report, including all schedules, the department shall add, in addition to any other penalty or interest due, a penalty in the amount of $200.

History.—ss. 5, 24, ch. 16082, 1933; CGL 1936 Supp. 1167(66), (84); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 3, ch. 84-329; s. 85, ch. 85-342; s. 9, ch. 92-320; s. 12, ch. 95-417.

Note.—Former s. 207.08.

F.S. 206.06 on Google Scholar

F.S. 206.06 on Casetext

Amendments to 206.06

Arrestable Offenses / Crimes under Fla. Stat. 206.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.06.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. BURRIS,, 242 F. App'x 677 (11th Cir. 2007)

. . . testified that the gross weight of the drugs recovered from the search of Burris’s residence totaled 206.06 . . . This included seizure of seven ounces, or 206.06 grams, of methamphetamine, digital scales that were . . . user ordinarily does not possess more than a gram of methamphetamine at any time, and seven ounces, 206.06 . . .

In KENNEDY, 177 B.R. 967 (Bankr. S.D. Ala. 1995)

. . . The payments were $206.06 per month from July 3, 1994 through December 3, 1995. Mrs. . . .

St. CASH, Jr. v. STATE, 609 So. 2d 1356 (Fla. Dist. Ct. App. 1992)

. . . the state Department of Revenue when the return is filed or an assessment is made pursuant to section 206.06 . . . If a tax return is not timely filed or the tax due is not timely paid, section 206.06 contemplates that . . .

L. WOLFF, v. L. WOLFF,, 768 F.2d 642 (5th Cir. 1985)

. . . Group, 311 U.S. 579, 582, 61 S.Ct. 331, 333, 85 L.Ed. 364, 367 (1941); 9 Moore’s Federal Practice ¶ 206.06 . . .

L. HANSON S. v. COMMISSIONER OF INTERNAL REVENUE,, 298 F.2d 391 (8th Cir. 1962)

. . . deficiency in their federal income tax returns for the tax years 1954 and 1956 in the respective amounts of $206.06 . . .

L. S. v., 35 T.C. 413 (T.C. 1960)

. . . deficiencies in the petitioners’ Federal income tax for the years 1954 and 1956 in the amounts of $206.06 . . .