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1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 206 Motor And Other Fuel Taxes  
PART I MOTOR FUELS (ss. 206.01-206.64)
206.435   Remittance of unpaid tax by wholesalers, terminal suppliers, retail dealers, and former special fuel dealers having motor or taxable diesel fuel inventory.

206.435  Remittance of unpaid tax by wholesalers, terminal suppliers, retail dealers, and former special fuel dealers having motor or taxable diesel fuel inventory.--Effective July 1, 1996, wholesalers, terminal suppliers, retail dealers, former special fuel dealers, and other licensees having motor fuel or taxable diesel fuel inventory which has been removed through the loading rack for sale or use in this state, for which taxes have not been paid pursuant to part I or part II of this chapter, shall remit the tax on such motor or taxable diesel fuel to the department on or before January 20, 1997, either as the motor fuel or taxable diesel fuel is sold or in three equal monthly payments if the tax is $100,000 or less; or, in six equal monthly payments if the tax is greater than $100,000.

History.--s. 84, ch. 87-99; s. 46, ch. 95-417.

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