The 2023 Florida Statutes (including Special Session C)
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. . . gallon is imposed on each gallon of kerosene in the same manner as 'prescribed for diesel fuel under ss. 206.87 . . . Section 206.87(2) provides: (2)The taxes specified in this section are imposed on all of the following . . . terminal supplier shall pay taxes on the removal of diesel fuel from a refinery as specified by s. 206.87 . . . (2)(b). (3) Every importer shall pay taxes on the entry into this state as specified by s. 206.87(2)( . . . is false. (9) The terminal operator is jointly and severally liable for the taxes imposed under s. 206.87 . . .
. . . appeals the final summary judgment denying the refund it sought of excise taxes paid under section 206.87 . . . Section 206.87, Florida Statutes (1993), provides: (1) An excise tax of 4 cents per gallon is hereby . . . Only the second sentence of section 206.87(3)(d) contemplates persons “duly licensed as dealers.” . . . See § 206.87(2)(a), Fla. Stat. (1993). . . . Florida’s excise on the privilege of purchasing special fuel in Florida, see § 206.87(1), Fla. . . .
. . . Section 206.87(1), Florida Statutes (Supp. 1978), imposes an eight-cent excise tax on each gallon of . . . industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy. § 206.87 . . .
. . . deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87 . . . court held that in order to be entitled to exemption from the special fuels tax imposed under Section 206.87 . . . purchasers furnished resale certificates to Pioneer, the “resale” exemption provided for by Section 206.87 . . . from Zamora or Roberts to show that the fuel was being purchased for an exempt purpose under Section 206.87 . . . relied upon by Belcher Oil, that the fuel was being purchased for exempt agricultural use (Section 206.87 . . .
. . . Section 206.87(1), Florida Statutes (1978 Supp.) imposes an excise tax of eight cents per gallon on the . . . dealers without collecting the tax, the second dealer then becoming responsible for payment of the tax, § 206.87 . . .
. . . Florida Statutes, § 206.87(2). . . . Florida Statutes, § 206.87(2), (3). . . . Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the . . . F.S. 206.23, 206.49 and 206.87(3) do require that an invoice for sale of special fuel state the special . . . purchaser buying and receiving such products may fully rely upon the statement made in such invoice.” “206.87 . . .
. . . 1968 .............. 2,993.13 February 28, 1968 ............ 742.50 March 31, 1968 ................ 206.87 . . .
. . . deficiencies in petitioners’ income taxes for the years 1955 and 1956 in the amounts of $155.09 and $206.87 . . .
. . . in said contract of August 20, 1884, there was situated 35.64 miles In Kern county, California, and 206.87 . . . R. at $13,799.36 per mile, $491,809.19, at $2.00 per $100. $ 9,836 18 San Bernardino Co., 206.87 miles . . . Southern Pacific Railroad Company was some 242.37 miles, of which 35.64 miles were in Kern county and 206.87 . . .
. . . described in said contract of August 20, 1884, there was situated 35.64 miles in Kern county, Cal., and 206.87 . . . $491,809.39, at $2.00 per $100................................................ $ 9,830 18 San Bernardino Co., 206.87 . . .