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2007 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 210 TAX ON TOBACCO PRODUCTS  
PART I TAX ON CIGARETTES (ss. 210.01-210.22)
210.08   Bond for payment of taxes.

210.08  Bond for payment of taxes.--Each dealer, agent, or distributing agent shall file with the division a surety bond, certificate of deposit, or irrevocable letter of credit acceptable to the division in an amount equal to 110 percent of the estimated tax liability for 30 days, but not less than $2,000.

History.--s. 6, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 3, ch. 57-169; ss. 16, 35, ch. 69-106; s. 7, ch. 79-11; s. 32, ch. 2002-299; s. 4, ch. 2005-228.

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