2001 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)
210.51 Renewal of permit.
210.51 Renewal of permit.--
(1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty of $20 for each month or part of a month of such delinquency. A permit not renewed within 60 days after its expiration date shall be canceled by the division unless the permit is involved in litigation. However, the division may allow a permittee to renew a permit after the 60-day period for good and sufficient cause.
(2) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.
History.--ss. 2, 3, ch. 91-131; s. 5, ch. 2000-323.
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