Statutes, codes, and regulations
Florida Administrative Code
Department 20 - DEPARTMENT OF CITRUSDivision 20 - Departmental
Chapter 20-9 - PAYMENT OF EXCISE TAXES
Section 20-9.003 - Fruit Shipped Out-of-State to Government Agencies, or to a Packinghouse or Processing Plant, or to a Fresh Fruit Juice Distributor

Fla. Admin. Code R. 20-9.003

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Current through Reg. 50, No. 253; December 31, 2024
Section 20-9.003 - Fruit Shipped Out-of-State to Government Agencies, or to a Packinghouse or Processing Plant, or to a Fresh Fruit Juice Distributor

The assessments on citrus fruit to be shipped outside the State of Florida to government agencies, or to a packinghouse or processing plant, or to a fresh fruit juice distributor, shall be paid by the person shipping or causing such fruit to be shipped outside the state and payment shall be evidenced on the permit under which said fruit is shipped. Persons who qualify with the Department of Citrus under Rule 20-9.005, F.A.C., may stamp on the permit the name of the shipper together with the words "Payment of assessments guaranteed to the Department of Citrus." Returns for such shipments shall be made as provided for in Rule 20-9.001, F.A.C.

Fla. Admin. Code Ann. R. 20-9.003

Rulemaking Authority 601.10(1), 601.15(1), (10)(a) FS. Law Implemented 601.15(5), (6), 601.152, 601.154 FS.

Formerly 105-1.15(3), Revised 1-1-75, Formerly 20-9.03, Repromulgated 11-27-01, Amended 11-28-12.

Formerly 105-1.15(3), Amended 1-1-75, Formerly 20-9.03, Repromulgated 11-27-01, Amended 11-28-12.