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December 16, 2017
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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
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F.S. 206.9865
206.9865 Commercial air carriers; registration; reporting.
(1) A commercial air carrier which operates in Florida must apply for and receive from the department an aviation fuel tax license.
(2) To procure an aviation fuel tax license, the carrier must file an application in such form and furnish such information as the department may require.
(3) The application must be renewed annually.
(4) Upon issuance of the aviation fuel tax license, each carrier shall file with the department a report showing inventories; all purchases of tax-paid aviation fuel; all fuels drawn from bonded supplies; imports; and disbursements, sales, and usage. The report shall be filed pursuant to part I of this chapter.
(5) The license shall be for the purpose of remitting taxes on any aviation fuel which is drawn from bond or imported into Florida and which is used for domestic purposes.
(6) The provisions of this chapter relating to timely filing of reports, payment of any tax that may be due, suits for collection, warrants for collection, department warrants, penalties, interest, retention of records, inspection of records, liens on property, foreclosure, and enforcement apply to this part.
History.s. 81, ch. 87-99; s. 20, ch. 89-356; s. 16, ch. 2017-36.