Florida Florida Statutes
§ 206.413 — Liability for tax; interstate agreement; penalties
FS § 206.413Ch. 206
Statute text
View on source(1)The person liable for payment of the taxes imposed by s. 206.41 shall be as follows:(a) Every position holder shall pay taxes on the removal of motor fuel from a terminal as described by s. 206.41. In an exchange agreement between two licensed terminal suppliers, the receiving party shall be liable as the position holder if the receiving party is identified to the terminal operator by the delivering party.
(b)Every terminal supplier shall pay taxes on the removal of motor fuel from a refinery as specified by s. 206.41.
(c)Every importer shall pay taxes on the entry into this state as specified by s. 206.41.
(d)Any person that produces blended motor fuel outside the bulk transfer or terminal system shall pay taxes as provided for by s. 206.41.
(e)Any person using motor fuel upon which the tax required by s. 206.41 has not been paid and which is not exempted by this part is liable for the backup tax imposed by s. 206.873.
(f)The seller of motor fuel is jointly and severally liable for the backup tax imposed by s. 206.873 if the seller knows or has reason to know that the motor fuel will be used in any nonexempt use.
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