Florida Statutes 207.019 – Discontinuance or transfer of business; change of address
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 207.019
- Department: means the Department of Highway Safety and Motor Vehicles. See Florida Statutes 207.002
- Diesel fuel: means any liquid product or gas product or combination thereof, including, but not limited to, all forms of fuel known or sold as diesel fuel, kerosene, butane gas, or propane gas and all other forms of liquefied petroleum gases, except those defined as "motor fuel" used to propel a motor vehicle. See Florida Statutes 207.002
- Motor carrier: means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway. See Florida Statutes 207.002
- Motor fuel: means what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products. See Florida Statutes 207.002
- Person: means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations, singular or plural. See Florida Statutes 207.002
- writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01
(1) Whenever a person ceases to engage in business as a motor carrier within the state by reason of the discontinuance, sale, or transfer of the business of such person, he or she shall notify the department in writing at least 10 days prior to the time the discontinuance, sale, or transfer takes effect. Such notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee. All diesel fuel or motor fuel use taxes shall become due and payable concurrently with such discontinuance, sale, or transfer; and any such person shall, concurrently with such discontinuance, sale, or transfer, make a report, pay all such taxes, interest, and penalties, and surrender to the department the registration issued to such person.
(2) Unless notice has been given to the department as provided in subsection (1), such purchaser or transferee is liable to the state for the amount of all taxes, penalties, and interest under the laws of this state accrued against the person selling or transferring his or her business on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from such motor carrier.
(3) Nothing in this section shall be construed as releasing the motor carrier so transferring or discontinuing his or her business from liability for any taxes or for any interest or penalty due under the provisions of this chapter.
(4) Every motor carrier shall submit in writing to the department any change in address of his or her principal place of business within 10 days after such change becomes effective.