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Florida Statute 206.97 | Lawyer Caselaw & Research
F.S. 206.97 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 206.97

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. 206.97
206.97 Applicability of specified sections of part I.The provisions of ss. 206.01, 206.02, 206.026, 206.027, 206.028, 206.04, 206.051, 206.052, 206.054, 206.055, 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25, 206.27, 206.28, 206.41, 206.416, 206.43, 206.44, 206.48, 206.49, 206.56, 206.59, 206.606, 206.608, 206.61, and 206.62 of part I of this chapter shall, as far as lawful or practicable, be applicable to the tax herein levied and imposed and to the collection thereof as if fully set out in this part. However, no provision of any such section shall apply if it conflicts with any provision of this part.
History.s. 1, ch. 70-995; s. 7, ch. 75-286; s. 28, ch. 83-3; s. 11, ch. 83-137; s. 116, ch. 85-342; s. 5, ch. 88-243; s. 95, ch. 90-136; s. 7, ch. 90-351; s. 16, ch. 91-112; s. 87, ch. 95-417; s. 75, ch. 99-2; s. 5, ch. 2000-210.

F.S. 206.97 on Google Scholar

F.S. 206.97 on Casetext

Amendments to 206.97


Arrestable Offenses / Crimes under Fla. Stat. 206.97
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.97.



Annotations, Discussions, Cases:

Cases from cite.case.law:

v., 3 Ct. Int'l Trade 6 (Ct. Int'l Trade 1982)

. . . Previously TSTJS item 206.97, the applicable portions and dutiable rate oí which are identical to TSUS . . .

E. PORTER, v. UNITED STATES,, 475 F. Supp. 688 (Cust. Ct. 1979)

. . . There certain spice cabinets had been classified under TSUS item 206.97 as “Household utensils and parts . . .

E. v., 82 Cust. Ct. 259 (Cust. Ct. 1979)

. . . There certain spice cabinets had been classified under TSUS item 206.97 as “Household utensils and parts . . .

KAROWARE, INC. v. UNITED STATES,, 564 F.2d 77 (C.C.P.A. 1977)

. . . sets under TSUS Items 651.75 and 546.52, and claimed as household utensils of wood under TSUS Item 206.97 . . . as entire-ties with the co-imported bars; and (5) wood not specially provided for under TSUS Items 206.97 . . . the co-imported bars; and (5) wine racks, classified as household utensils of wood under TSUS Item 206.97 . . .

v., 65 C.C.P.A. 1 (C.C.P.A. 1977)

. . . sets under TSUS Items 651.75 and 546.52, and claimed as household utensils of wood under TSUS Item 206.97 . . . classified as household utensils of wood or articles of wood not specially provided for under TSUS Items 206.97 . . . the co-imported bars; and (5) wine racks, classified as household utensils of wood under TSUS Item 206.97 . . .

KAROWARE, INC. v. UNITED STATES, 427 F. Supp. 402 (Cust. Ct. 1976)

. . . United States [TSUS] as: a) other household utensils not specially provided for, of wood, under item 206.97 . . . # * # Household utensils and parts thereof, all the foregoing not specially provided for, of wood: 206.97 . . . The executive roll top desk bars in entry no. 276802 were classified under item 206.97 and in entry no . . . defendant admits error in the latter classification and submits that the bars are classifiable under item 206.97 . . .

v., 77 Cust. Ct. 112 (Cust. Ct. 1976)

. . . United States [TSUS] as: a) other household utensils not specially provided for, of wood, under item 206.97 . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: ******* 206.97 . . . The executive roll top desk bars in entry no. 276802 were classified under item 206.97 and in entry no . . . defendant admits error in the latter classification and submits that the bars are classifiable under item 206.97 . . .

Co. v., 71 Cust. Ct. 130 (Cust. Ct. 1973)

. . . It is claimed by the plaintiff-importer that the merchandise should be classified under item 206.97, . . . requests that judgment issue directing the district director to reliquidate the involved entry under item 206.97 . . . household utensils not specially provided for, of wood, according to species of wood, in item 206.95 or 206.97 . . . Plaintiff’s claim for classification of the subject merchandise under item 206.97, TSUS, at the duty . . .

ALBERT E. PRICE, INC. v. UNITED STATES,, 476 F.2d 1354 (C.C.P.A. 1973)

. . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: * ****** * * * 206.97 . . . We hold therefore that the imported merchandise was properly classified under item 206.97 of the Tariff . . .

E. v., 60 C.C.P.A. 127 (C.C.P.A. 1973)

. . . . 4334 (1972), wherein certain spice cabinets were held to have been properly classified under item 206.97 . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood : * * * * * * * 206.97 . . . We hold therefore that the imported merchandise was properly classified under item 206.97 of the Tariff . . .

E. v., 68 Cust. Ct. 50 (Cust. Ct. 1972)

. . . It was classified as household utensils of wood pursuant to item 206.97 of the TSUS, dutiable at the . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: ‡ ‡ ‡ $ H: $ 206.97 . . . properly classifiable as other household utensils not specially provided for, of wood, pursuant to item 206.97 . . .

v., 68 Cust. Ct. 24 (Cust. Ct. 1972)

. . . during 1966 and 1961, was assessed with duty at the rate of 16% per centum ad valorem under TSTJS item 206.97 . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: ^5 H* 206.97 . . .

SPROUSE REITZ CO. P. Co. v. UNITED STATES, 332 F. Supp. 209 (Cust. Ct. 1971)

. . . per centum ad valorem as other household utensils, not specially provided for, of wood, under item 206.97 . . . Part 1 "Household utensiles and parts thereof, all the foregoing not specially provided for, of wood: 206.97 . . .

Co. P. Co. v., 67 Cust. Ct. 209 (Cust. Ct. 1971)

. . . per centum ad valorem as other household utensils, not specialty provided for, of wood, under item 206.97 . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: * * * * * * $ 206.97 . . .

Co. v., 62 Cust. Ct. 486 (Cust. Ct. 1969)

. . . protest 66/10924 were classified as household utensils not specially provided for, of wood, under item 206.97 . . . Household utensils and parts thereof, all the foregoing not specially provided for, of wood: * * * * * * * 206.97 . . .

UNITED STATES FIDELITY GUARANTY CO. a a v. T. SLIFKIN, 200 F. Supp. 563 (N.D. Ala. 1961)

. . . = $1,854.22 Nathansohn-Lipschutz: $2,934.70 x 6.4143% = $ 188.24 Ullmann : $2,934.70 x 7.0525% = $ 206.97 . . .