§ 206.873, Fla. Stat. · Part II. DIESEL FUELS
Backup tax.
Text — 2026 Florida Statutes
The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:
(1) Any diesel fuel that contains a dye.
(2) Any diesel fuel on which a credit or claim for refund has been allowed.
(3) Any diesel fuel on which tax has not been imposed by this part.
(4) Any motor fuel on which tax has not been imposed by this chapter.
Notes and commentary — not statutory text
History
s. 73, ch. 95-417; s. 15, ch. 96-323.
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
- Text hash
- sha256 364fe1d621fda0826a914944ac0b70c00816444cc617567977d74db7f36b8674
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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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.
The Florida Statutes
- § 206.41, Fla. Stat.State taxes imposed on motor fuel.Printed as s. 206.41
- § 206.42, Fla. Stat.Aviation gasoline exempt from excise tax; rocket fuel.Printed as s. 206.42
- § 206.62, Fla. Stat.Certain sales to United States tax-exempt; rules and regulations.Printed as s. 206.62
- § 206.87, Fla. Stat.Levy of tax.Printed as s. 206.87
Cited by 5 provisions
Provisions in this library whose text cites § 206.873, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
- § 206.413, Fla. Stat.Liability for tax; interstate agreement; penalties.Printed as s. 206.873
- § 206.872, Fla. Stat.Liability for tax; interstate agreement.Printed as s. 206.873
- § 206.874, Fla. Stat.Exemptions.Printed as s. 206.873
- § 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.