1997 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 210 Tax On Tobacco Products
PART II TAX ON TOBACCO PRODUCTS OTHER THAN CIGARETTES OR CIGARS (ss. 210.25-210.75)
210.31 Payment of taxes by electronic funds transfer.
210.31 Payment of taxes by electronic funds transfer.--The Secretary of Business and Professional Regulation may require a distributor who sells tobacco products within the state to remit by electronic funds transfer any tax imposed under s. 210.30 if the taxpayer is subject to the tax and if the total of such taxes he paid in the prior year amounted to $50,000 or more.
History.--s. 3, ch. 89-153; s. 27, ch. 89-356; s. 18, ch. 94-218.
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