Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
- Section 12B-5.001 - Specific Exemptions (Repealed)
- Section 12B-5.0011 - Definitions (Repealed)
- Section 12B-5.0012 - Imposition of Tax (Repealed)
- Section 12B-5.002 - Exports (Repealed)
- Section 12B-5.003 - Resale and Exemption Certificates (Repealed)
- Section 12B-5.004 - Transportation of Motor Fuel and Special Fuel (Repealed)
- Section 12B-5.005 - Licenses and Registration; Cab Cards; Bonding (Repealed)
- Section 12B-5.006 - Refunds and Allowances (Repealed)
- Section 12B-5.007 - Tax Returns and Regulations (Repealed)
- Section 12B-5.008 - Preservation and Inspection of Records; Statute of Limitations; Tracking System (Repealed)
- Section 12B-5.009 - Discontinuance or Transfer of Business (Repealed)
- Section 12B-5.010 - Tax Warrant and Liens; Tax Embezzlement; Assessments (Repealed)
- Section 12B-5.011 - Penalty and Interest (Repealed)
- Section 12B-5.012 - Forms Used by Public (Repealed)
- Section 12B-5.013 - County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)
- Section 12B-5.014 - County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)
- Section 12B-5.015 - Wholesaler Transition Tax (Repealed)
- Section 12B-5.020 - Definitions; Specific Exemptions
- Section 12B-5.030 - Importers
- Section 12B-5.040 - Carriers
- Section 12B-5.050 - Terminal Suppliers
- Section 12B-5.060 - Wholesalers
- Section 12B-5.070 - Terminal Operators
- Section 12B-5.080 - Exporters
- Section 12B-5.090 - Local Government Users
- Section 12B-5.100 - Mass Transit Systems
- Section 12B-5.110 - Blenders
- Section 12B-5.120 - Resellers and Retail Dealers
- Section 12B-5.121 - Temporary Licenses Issued Under a Declared Emergency
- Section 12B-5.130 - Refunds
- Section 12B-5.140 - Dyeing and Marking; Mixing
- Section 12B-5.150 - Public Use Forms
- Section 12B-5.181 - Alternative Fuel (Repealed)
- Section 12B-5.200 - Retailers of Alternative Fuel (Repealed)
- Section 12B-5.201 - Definitions (Repealed)
- Section 12B-5.203 - Imposition and Payment of Tax (Repealed)
- Section 12B-5.205 - Refunds and Allowances (Repealed)
- Section 12B-5.207 - Bonded Fuel: Exempt from Tax (Repealed)
- Section 12B-5.209 - Commercial Air Carriers; Registration; Reporting (Repealed)
- Section 12B-5.2091 - Commercial Air Carriers; Election Pursuant to Section 212.0598 (Repealed)
- Section 12B-5.211 - Public Use Forms (Repealed)
- Section 12B-5.300 - Aviation Fuel Licensees
- Section 12B-5.303 - Definitions (Repealed)
- Section 12B-5.305 - Imposition of Tax (Repealed)
- Section 12B-5.307 - Liability of Tax (Repealed)
- Section 12B-5.309 - Registration (Repealed)
- Section 12B-5.311 - Sales Documentation (Repealed)
- Section 12B-5.313 - Investigations and Bonding Requirements (Repealed)
- Section 12B-5.315 - Rate of Tax (Repealed)
- Section 12B-5.317 - Taxable and Exempt Products (Repealed)
- Section 12B-5.319 - Reports and Tax Payments; Exemption Certificate (Repealed)
- Section 12B-5.321 - Penalties and Interest (Repealed)
- Section 12B-5.323 - Tax on Blended Products, Solvents and Other Products (Repealed)
- Section 12B-5.325 - Refunds and Credits (Repealed)
- Section 12B-5.327 - Record Retention (Repealed)
- Section 12B-5.329 - Solid Conversions (Repealed)
- Section 12B-5.331 - Exports (Repealed)
- Section 12B-5.333 - Public Use Forms (Repealed)
- Section 12B-5.375 - Temporary Pollutant Importer License Issued Under a Declared Emergency
- Part IV - TAX ON POLLUTANTS
- Part V - TAX ON NATURAL GAS FUEL
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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