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. 206.45

206.45 Payment of tax into State Treasury.—

(1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund. The department shall deduct the costs of collecting, administering, enforcing, and distributing each fuel tax proportionally from the revenues that are derived from that tax and deposited into the fund. Of the total amount collected for each tax, the department may not deduct more than 2 percent for administration costs.

(2) The department shall maintain a balance of at least $50,000 within the fund after making the following transfers:

(a) The constitutional fuel tax shall be remitted to the State Board of Administration for distribution as provided in the State Constitution.

(b) The county fuel tax shall be distributed as provided in s. 206.60.

(3) This section does not authorize a deduction from the constitutional fuel tax in order to maintain any balance in the Fuel Tax Collection Trust Fund or for the cost of the department to administer this tax.

History.—s. 3, ch. 15659, 1931; CGL 1936 Supp. 1167(18); s. 3, ch. 61-119; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 18, ch. 69-216; s. 2, ch. 70-342; s. 1, ch. 70-995; s. 2, ch. 71-232; s. 1, ch. 71-363; s. 1, ch. 73-57; s. 15, ch. 83-3; s. 12, ch. 86-152; s. 1, ch. 94-146; ss. 48, 49, ch. 95-417.

Note.—Former s. 208.08.

F.S. 206.45 on Google Scholar

F.S. 206.45 on Casetext

Amendments to 206.45

Arrestable Offenses / Crimes under Fla. Stat. 206.45

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.45.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BENNETT, v. n CASTRO,, 74 F. Supp. 3d 382 (D.D.C. 2014)

. . . to hold title to any part of the property in fee simple, as a leasehold interest as set forth in § 206.45 . . .

In E. PEAKE,, 480 B.R. 367 (Bankr. D. Kan. 2012)

. . . . § 206.45(a). . . .

GRUTTER, v. BOLLINGER, Jr. J. De La, 137 F. Supp. 2d 821 (E.D. Mich. 2001)

. . . In 1999, the relative odds were 32.05 for Native Americans, 206.45 for African Americans, 43.77 for Mexican . . .

LEON COUNTY, a v. DEPARTMENT OF REVENUE, 648 So. 2d 1215 (Fla. Dist. Ct. App. 1995)

. . . Department of Revenue (DOR) and placed in the Gas Tax Collection Trust Fund as provided by section 206.45 . . . See § 206.47(2); § 206.45(1), Fla.Stat. . . . A review of chapter 206, Florida Statutes, and especially section 206.47(2) and section 206.45(1), indicates . . .

D. SMITH E. v. FINANCIAL COLLECTION AGENCIES,, 770 F. Supp. 232 (D. Del. 1991)

. . . correspondence dated March 4, 1989, Defendant FCA sent a letter to Plaintiffs demanding payment of a $206.45 . . .

DEPARTMENT OF REVENUE, STATE OF FLORIDA, v. LEON COUNTY, 560 So. 2d 318 (Fla. Dist. Ct. App. 1990)

. . . Section 206.45 provides for deposit of gas tax proceeds into the Gas Tax Collection Trust Fund. . . . .

E. ROSS v. MARTIN,, 800 F.2d 808 (8th Cir. 1986)

. . . complies with the fairness requirements of the Due Process Clause, and entered judgment in the amount of $206.45 . . .

UNITED STATES v. GUYETTE, 382 F. Supp. 1266 (E.D. Va. 1974)

. . . the sentencing it ordered the appellant to make restitution to the phone company in the amount of $206.45 . . . Guyette was, therefore, convicted of defrauding the phone company of $206.45 by making phone calls and . . .

I. v., 26 B.T.A. 509 (B.T.A. 1932)

. . . is entitled to deduct for taxes in 1928 only the amount paid in that year, which was $1,877.57, or $206.45 . . .

v., 40 F. 446 (E.D. Mo. 1889)

. . . amounts heretofore disallowed, aggregating $165.30, from the sum sued for, ($371.75,) the balance due is $206.45 . . .