February 23, 2019
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
View Entire Chapter
F.S. 206.873
206.873 Backup tax.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.
History.s. 73, ch. 95-417; s. 15, ch. 96-323.
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