Florida Statutes 206.873 – Backup tax
Current as of: 2024 | Check for updates
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Terms Used In Florida Statutes 206.873
- Diesel fuel: means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle. See Florida Statutes 206.86
- fuel: means any diesel fuel not held in bulk storage at a terminal which has not been dyed for exempt use in accordance with Internal Revenue Code requirements. See Florida Statutes 206.86
- Use: means the placing of motor or diesel fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion thereof. See Florida Statutes 206.01
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.