2007 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 210 TAX ON TOBACCO PRODUCTS
PART I TAX ON CIGARETTES (ss. 210.01-210.22)
210.021 Payment of taxes by certified check or electronic funds transfer.
210.021 Payment of taxes by certified check or electronic funds transfer.--
(1) The Secretary of Business and Professional Regulation may require a dealer who sells cigarettes within the state to remit by certified check or electronic funds transfer any tax imposed under s. 210.02.
(2) The Secretary of Business and Professional Regulation shall require for a period not to exceed 12 months that a dealer or agent, during the dealer's or agent's initial period of licensure or appointment, remit by certified check or electronic funds transfer any tax imposed under s. 210.02.
(3) The division shall adopt rules pursuant to ss. 120.536(1) and 120.54 to administer this section.
History.--s. 2, ch. 89-153; s. 26, ch. 89-356; s. 14, ch. 94-218; s. 1489, ch. 95-147; s. 2, ch. 2005-228.
Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
