The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.15

206.15 Fuel taxes a lien on property.—If any person liable for the fuel tax imposed by law neglects or refuses to pay it, the amount of the tax (including any interest, penalty, or addition to the tax, with any cost that may accrue in addition thereto) shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to, or thereafter acquired by, the person, (whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors) from the date the taxes are due and payable. The lien shall have priority over any lien or encumbrance whatsoever except the lien of other state taxes having priority by law, and except that the lien shall not be valid as against any bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached before the time when the department has filed claim of lien in the office of the clerk of the circuit court of the county where the principal place of business of the person is located or, if the person has no principal place of business in the state, in the office of the Department of State (for which no filing fee shall be required). The lien shall continue until the amount of the tax, with any penalties and interest subsequently accruing, is paid or the tax is barred under chapter 95. The department may issue a certificate of release of lien when the amount of the tax, with any penalties and interest subsequently accruing thereon, has been satisfied by the person, and the person may record it with the clerk of the circuit court of the county where the claim of lien was filed.

History.—s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); 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. 32, ch. 74-382; s. 24, ch. 95-417.

Note.—Former s. 207.18.

F.S. 206.15 on Google Scholar

F.S. 206.15 on Casetext

Amendments to 206.15

Arrestable Offenses / Crimes under Fla. Stat. 206.15

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.15.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GENECCO PRODUCE, INC. v. SANDIA DEPOT, INC., 386 F. Supp. 2d 165 (W.D.N.Y. 2005)

. . . From that amount, Genecco paid Sandia $206.15, leaving an invoice balance of $3,551.62. . . .

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

. . . of the tax (§ 206.075; rule 12B-5.10), or enforcing the statutory lien on the taxpayer’s property (§ 206.15 . . .

UNITED STATES v. MR. HAMBURG BRONX CORPORATION, H., 228 F. Supp. 115 (S.D.N.Y. 1964)

. . . over the last three notices of tax liens filed by the Federal Government May 13, 1958, totalling $1,-206.15 . . .