The 2023 Florida Statutes (including Special Session C)

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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F.S. 320.23

320.23 Taxes declared compensatory.—Taxes prescribed by this chapter are declared to be compensatory for the use of the public roads of this state by operators of motor vehicles taxed under the provisions of this chapter and are further declared to be a fair contribution to the cost of constructing and maintaining the public roads of this state. The administration and enforcement of this chapter and all regulations and restrictions imposed hereby and authorized to be imposed by this chapter are declared to be for the purpose of conservation of the property of the state and in the interest of safety in the use of its roads.

History.—s. 5, ch. 15625, 1931; CGL 1936 Supp. 1304(1); s. 2, ch. 63-496; s. 45, ch. 83-318.

F.S. 320.23 on Google Scholar

F.S. 320.23 on Casetext

Amendments to 320.23

Arrestable Offenses / Crimes under Fla. Stat. 320.23

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.23.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNIGENE LABORATORIES, INC. v. APOTEX, INC., 655 F.3d 1352 (Fed. Cir. 2011)

. . . . § 320.23(b) (“Two drug products will be considered bioequivalent drug products if they are pharmaceutical . . .

FORT WORTH EMPLOYERS RETIREMENT FUND, v. BIOVAIL CORPORATION,, 615 F. Supp. 2d 218 (S.D.N.Y. 2009)

. . . . § 320.23(b) (emphasis added). . . .

SOMERSET PHARMACEUTICALS, INC. v. SHALALA, Dr., 973 F. Supp. 443 (D. Del. 1997)

. . . . § 320.23(b)(emphasis added). . . .

SCHERING CORPORATION, v. FOOD AND DRUG ADMINISTRATION, 51 F.3d 390 (3d Cir. 1995)

. . . . §§ 320.23, 320.24, 320.53 and 320.57 (1990). . . .

L. SOLOMON, v. CITY OF MIAMI BEACH, a H., 187 So. 2d 373 (Fla. Dist. Ct. App. 1966)

. . . ordinance violates Article IX, Section 13, Constitution of the State of Florida, F.S.A., and Section 320.23 . . .

v. J. E. v., 43 T.C. 540 (T.C. 1965)

. . . and truck expenses_ 1,307.47 Fumigating expense_ 240. 00 Freight and demurrage_ 119.48 Insurance_ 4, 320.23 . . .

LAUFMAN, s v. UNITED STATES, 199 F. Supp. 353 (S.D. Tex. 1961)

. . . This requirement, and the conditions for satisfying it are expressed in Treas.Reg. 51 (1941 ed.) 320.23 . . .

E. A. TORTI, De v. UNITED STATES, 249 F.2d 623 (7th Cir. 1957)

. . . an additional point claiming the taxpayers should have complied with Treasury Regulation 51, Section 320.23 . . .

GELLMAN, Co- d b a v. UNITED STATES, 235 F.2d 87 (8th Cir. 1956)

. . . Section 320.23 of Treasury Regulations 51, as amended, provides: “Sales for Resale. — All sales of taxable . . .

GELLMAN, d b a v. UNITED STATES, 129 F. Supp. 291 (D. Minn. 1955)

. . . While no interpretation has been issuéd specifically defining the term, Treasury Regulations 51, Sec. 320.23 . . . , 26 Code Fed.Register, Sec. 320.23 (1949), which will be referred to later in another connection, is . . . were at retail, the taxpayers are faced with the presumption created by Treasury Regulations 51, Sec. 320.23 . . . Sec. 320.23 (1949), which provides in part: “Sales for resale. . . .

LEVENTHAL v. JOHNSON, 121 F. Supp. 323 (S.D.N.Y. 1954)

. . . relationship was the reason for not obtaining retailers’ exemption certificates under Regulation 51, Section 320.23 . . .