§ 206.45, Fla. Stat. · Part I. MOTOR FUELS
Payment of tax into State Treasury.
Text — 2026 Florida Statutes
(1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund. The department shall deduct the costs of collecting, administering, enforcing, and distributing each fuel tax proportionally from the revenues that are derived from that tax and deposited into the fund. Of the total amount collected for each tax, the department may not deduct more than 2 percent for administration costs.
(2) The department shall maintain a balance of at least $50,000 within the fund after making the following transfers:
(a) The constitutional fuel tax shall be remitted to the State Board of Administration for distribution as provided in the State Constitution.
(b) The county fuel tax shall be distributed as provided in s. 206.60.
(c) The municipal fuel tax shall be distributed as provided in s. 206.605.
(3) This section does not authorize a deduction from the constitutional fuel tax in order to maintain any balance in the Fuel Tax Collection Trust Fund or for the cost of the department to administer this tax.
Notes and commentary — not statutory text
History
s. 3, ch. 15659, 1931; CGL 1936 Supp. 1167(18); s. 3, ch. 61-119; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 18, ch. 69-216; s. 2, ch. 70-342; s. 1, ch. 70-995; s. 2, ch. 71-232; s. 1, ch. 71-363; s. 1, ch. 73-57; s. 15, ch. 83-3; s. 12, ch. 86-152; s. 1, ch. 94-146; ss. 48, 49, ch. 95-417.
Note
Note.—Former s. 208.08.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0206/0206.html
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites § 206.45, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 206.875, Fla. Stat.Allocation of tax.Printed as ss. 206.41, 206.45, 206.60, 206.605, 206.606, 206.608, and 206.625
- § 207.026, Fla. Stat.Allocation of tax.Printed as ss. 206.41, 206.45, 206.60, 206.605, 206.606, 206.608, 206.9945, 336.021, and 336.025
- § 336.021, Fla. Stat.County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.Printed as ss. 206.026, 206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 20
- § 336.025, Fla. Stat.County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.Printed as
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