Florida § 206.873 Backup tax

Florida Statutes

§ 206.873 — Backup tax

Florida § 206.873

TitleXIV

Ch. 206MOTOR AND OTHER FUEL TAXES

This text of Florida § 206.873 (Backup tax) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 206.873 (2026).

Text

The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:

(1)Any diesel fuel that contains a dye.

(2)Any diesel fuel on which a credit or claim for refund has been allowed.

(3)Any diesel fuel on which tax has not been imposed by this part.

(4)Any motor fuel on which tax has not been imposed by this chapter.

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The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:

(1) Any diesel fuel that contains a dye.

(2) Any diesel fuel on which a credit or claim for refund has been allowed.

(3) Any diesel fuel on which tax has not been imposed by this part.

(4) Any motor fuel on which tax has not been imposed by this chapter.