Florida Statutes 206.0261 – Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
Current as of: 2024 | Check for updates
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Attorney's Note
Under the Florida Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Felony of the third degree | up to 5 years | up to $5,000 |
Terms Used In Florida Statutes 206.0261
- fuel: means all gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle. See Florida Statutes 206.01
- Importer: means any person that has met the requirements of…. See Florida Statutes 206.01
- Person: means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations; state agencies; and counties, municipalities, or other political subdivisions of this state, singular or plural. See Florida Statutes 206.01
- Reseller: means any person who purchases in the state tax-paid fuel from a terminal supplier or wholesaler and who is authorized by the terminal supplier or wholesaler to resell such fuel to retail dealers or end users only. See Florida Statutes 206.01
- Retail dealer: means any person who is engaged in the business of selling fuel at retail at posted retail prices. See Florida Statutes 206.01
- Terminal: is a storage and distribution facility for taxable motor or diesel fuel, supplied by pipeline or marine vessel, that has the capacity to receive and store a bulk transfer of taxable motor or diesel fuel, including a loading rack through which petroleum products are physically removed into tanker trucks or rail cars, and that is registered with the Internal Revenue Service as a terminal. See Florida Statutes 206.01
- Wholesaler: means any person who holds a valid wholesaler of taxable fuel license issued by the department. See Florida Statutes 206.01
It is unlawful for a terminal supplier, wholesaler, importer, reseller, or retail dealer of motor fuel to retain any part of the tax reduction set forth in this act or to interfere with providing the full benefit of the tax reduction to the retail purchaser of motor fuel. Any person violating the provisions of this act commits a felony of the third degree, punishable as provided in s. 775.082 or s. 775.083.