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. 206.873

206.873 Backup tax.—The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:

(1) Any diesel fuel that contains a dye.

(2) Any diesel fuel on which a credit or claim for refund has been allowed.

(3) Any diesel fuel on which tax has not been imposed by this part.

(4) Any motor fuel on which tax has not been imposed by this chapter.

History.—s. 73, ch. 95-417; s. 15, ch. 96-323.

F.S. 206.873 on Google Scholar

F.S. 206.873 on Casetext

Amendments to 206.873

Arrestable Offenses / Crimes under Fla. Stat. 206.873

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 206.873.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED SPECIALTIES OF AMERICA v. DEPARTMENT OF REVENUE,, 786 So. 2d 1210 (Fla. Dist. Ct. App. 2001)

. . . diesel fuel in a use which is not exempt under s. 206.874 is liable for the backup tax imposed under s. 206.873 . . . . (6) The seller of diesel fuel is jointly and severally liable for the backup tax imposed under s. 206.873 . . .