- Section 206.01 - Definitions
- Section 206.02 - Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers
- Section 206.021 - Application for license; carriers
- Section 206.022 - Application for license; terminal operators
- Section 206.025 - Application by person whose license has been canceled; procedure
- Section 206.026 - Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation
- Section 206.0261 - Retaining all or portion of tax reduction amount or interference with tax reduction benefit prohibited
- Section 206.027 - Licenses not assignable
- Section 206.028 - Costs of investigation; department to charge applicants; contracts with private companies authorized
- Section 206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers
- Section 206.04 - License number and cards; penalties
- Section 206.045 - Licensing period
- Section 206.05 - Bond required of licensed terminal supplier, importer, exporter, or wholesaler
- Section 206.051 - Importer and exporter; credit authorization and bonding requirements
- Section 206.052 - Export of tax-free fuels
- Section 206.054 - Payment of taxes by importers
- Section 206.055 - Departmental powers; cancellation of licenses; surrender of bond; interstate enforcement agreements
- Section 206.06 - Estimate of amount of fuel taxes due and unpaid
- Section 206.07 - Suits for collection of unpaid taxes
- Section 206.075 - Department's warrant for collection of unpaid taxes
- Section 206.08 - Reports from persons who do not purchase tax-free motor fuel
- Section 206.09 - Reports from carriers transporting motor fuel or similar products
- Section 206.095 - Reports from terminal operators
- Section 206.10 - Reports to be filed whether taxes due or not
- Section 206.11 - Penalties
- Section 206.12 - Retention of records; all persons that purchase, import, export, use, sell, or store motor fuel
- Section 206.13 - Refund or credit of taxes erroneously paid or illegally collected
- Section 206.14 - Inspection of records; audits; hearings; forms; rules and regulations
- Section 206.15 - Fuel taxes a lien on property
- Section 206.16 - Officer selling property
- Section 206.17 - Department to furnish certificates of liens
- Section 206.175 - Foreclosure of liens
- Section 206.18 - Discontinuance or transfer of business; liability of tax, procedure; penalty for violation
- Section 206.199 - Transportation of motor fuel by pipeline or marine vessel
- Section 206.20 - Transportation of motor fuel over public highways
- Section 206.204 - Transportation of motor fuel by boats over the navigable waters of this state
- Section 206.205 - Forfeiture of vehicles and boats illegally transporting or delivering motor fuel
- Section 206.21 - Trial of issues interposed by defense; sale, etc
- Section 206.215 - Costs and expenses of proceedings
- Section 206.22 - Restraining and enjoining violations
- Section 206.23 - Tax; must be stated separately
- Section 206.24 - Department and agents may make arrests, seize property, and execute warrants
- Section 206.25 - Method for collection of tax cumulative
- Section 206.27 - Records and files as public records
- Section 206.28 - Exchange of information among the states
- Section 206.404 - License requirements for retail dealers and resellers; penalty
- Section 206.41 - State taxes imposed on motor fuel
- Section 206.413 - Liability for tax; interstate agreement; penalties
- Section 206.414 - Collection of certain taxes; prohibited credits and refunds
- Section 206.416 - Change in state destination
- Section 206.42 - Aviation gasoline exempt from excise tax; rocket fuel
- Section 206.43 - Terminal supplier, importer, exporter, blender, and wholesaler to report to department monthly; deduction
- Section 206.44 - Penalty and interest for failure to report on time; penalty and interest on tax deficiencies
- Section 206.45 - Payment of tax into State Treasury
- Section 206.46 - State Transportation Trust Fund
- Section 206.47 - Distribution of constitutional fuel tax pursuant to State Constitution
- Section 206.48 - Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers
- Section 206.485 - Tracking system reporting requirements
- Section 206.49 - Invoice to show whether or not tax paid; liability
- Section 206.56 - Unlawful use of tax collected; theft of state funds
- Section 206.59 - Department to make rules; powers
- Section 206.60 - County tax on motor fuel
- Section 206.605 - Municipal tax on motor fuel
- Section 206.606 - Distribution of certain proceeds
- Section 206.608 - State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution
- Section 206.609 - Transfer of funds to the Agricultural Emergency Eradication Trust Fund
- Section 206.61 - Municipal taxes, limited
- Section 206.62 - Certain sales to United States tax-exempt; rules and regulations
- Section 206.625 - Return of tax to municipalities, counties, and school districts
- Section 206.626 - Refunds to ethanol dealers
- Section 206.63 - Definitions; s. 206.64
- Section 206.64 - Refunds on fuel used for agricultural or commercial fishing purposes