Florida Statute 206.45 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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206.45 Payment of tax into State Treasury.—

(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.

(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.

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.—Former s. 208.08.

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Amendments to 206.45

Annotations, Discussions, Cases:

Cases Citing Statute 206.45

Total Results: 4 | Sort by: Relevance | Newest First

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Ago (Fla. Att'y Gen. 2000).

Published | Florida Attorney General Reports

which relates to fuel and other pollutants. 2 Section 206.45(2)(c), Fla. Stat. 3 Section 206.605(1), Fla

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Leon Cnty. v. Dep't of Revenue, 648 So. 2d 1215 (Fla. 1st DCA 1995).

Published | Florida 1st District Court of Appeal | 1995 Fla. App. LEXIS 147, 1995 WL 13428

...Described therein as the “second gas tax,” and denominated as the “constitutional gas tax” in section 206.41, Florida Statutes, these proceeds are collected by the Department of Revenue (DOR) and placed in the Gas Tax Collection Trust Fund as provided by section 206.45, Florida Statutes, for eventual allocation and distribution by the State Board of Administration (the Board) on behalf of the various counties....

...See Amos v. Mathews, 99 Fla. 1 , 126 So. 308 (1930). Although the proceeds are initially placed in the Gas Tax Collection Trust Fund, DOR transmits these proceeds to the Board for allocation and distribution as provided by the constitution. See § 206.47(2); § 206.45(1), Fla.Stat....

...reasurer. No such authorization was given in the present case, and the lower court determined that DOR was not the responsible agency with regard to this statutory duty. A review of chapter 206, Florida Statutes, and especially section 206.47(2) and section 206.45(1), indicates that DOR had authority and control over the Gas Tax Collection Trust Fund, including the constitutional gas tax proceeds prior to transmittal to the Board....

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Dep't of Revenue v. Leon Cnty., 560 So. 2d 318 (Fla. Dist. Ct. App. 1990).

Published | District Court of Appeal of Florida | 1990 Fla. App. LEXIS 2791, 1990 WL 48658

...83-339(1) is partially unconstitutional. AFFIRMED. BARFIELD and MINER, JJ., concur. . This tax, referred to in the Constitution as the "second gas tax,” is designated the "constitutional gas tax” in Section 206.41, the implementing legislation. Section 206.45 provides for deposit of gas tax proceeds into the Gas Tax Collection Trust Fund....

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Ago (Fla. Att'y Gen. 1981).

Published | Florida Attorney General Reports

...nnot act in such a manner or capacity. While numerous sections authorize the collection of taxes and provide for the enforcement of payment in general terms, several sections provide guildelines indicating what the mode of payment of taxes is to be. Section 206.45 , F.S., provides in pertinent part: All moneys derived from the gas taxes imposed by part I of this chapter shall be paid into the State Treasury by the department, ....

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