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2020 Florida Statutes
Title XIV - Taxation and Finance
Chapter 210 - Tax on Tobacco Products
Part I - Tax on Cigarettes (Ss. 210.01-210.22)
- 210.01 - Definitions.
- 210.011 - Cigarette surcharge levied; collection.
- 210.02 - Cigarette tax imposed; collection.
- 210.021 - Payment of taxes by certified check or electronic funds transfer.
- 210.03 - Prohibition against levying of cigarette taxes by municipalities.
- 210.04 - Construction; exemptions; collection.
- 210.05 - Preparation and sale of stamps; discount.
- 210.06 - Affixation of stamps; presumption.
- 210.07 - Machines.
- 210.08 - Bond for payment of taxes.
- 210.085 - Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.
- 210.09 - Records to be kept; reports to be made; examination.
- 210.095 - Mail order, Internet, and remote sales of tobacco products; age verification.
- 210.10 - General powers of the Division of Alcoholic Beverages and Tobacco.
- 210.11 - Refunds; sales of stamps and payment of tax.
- 210.12 - Seizures; forfeiture proceedings.
- 210.13 - Determination of tax on failure to file a return.
- 210.14 - Warrant for collection of taxes.
- 210.15 - Permits.
- 210.151 - Initial temporary cigarette permits.
- 210.16 - Revocation or suspension of permit.
- 210.1605 - Renewal of permit.
- 210.161 - Examination of records.
- 210.18 - Penalties for tax evasion; reports by sheriffs.
- 210.1801 - Exempt cigarettes for members of recognized Indian tribes.
- 210.181 - Civil penalties.
- 210.185 - Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
- 210.19 - Records to be kept by division.
- 210.20 - Employees and assistants; distribution of funds.
- 210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.
- 210.205 - Cigarette tax distribution reporting.
- 210.22 - Declaration of legislative intent.
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