§ 207.001 Short title
§ 207.002 Definitions
§ 207.003 Privilege tax levied
§ 207.004 Registration of motor carriers; identifying devices; fees; renewals; temporary fuel-use permits and driveaway permits
§ 207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond
§ 207.006 Reports to be filed regardless of tax
§ 207.007 Offenses; penalties and interest
§ 207.008 Retention of records by motor carrier
§ 207.011 Inspection of records; hearings; forms; rules
§ 207.012 Estimate of amount of tax due and unpaid
§ 207.013 Suits for collection of unpaid taxes, penalties, and interest
§ 207.014 Departmental warrant for collection of unpaid taxes
§ 207.015 Tax a lien on property
§ 207.016 Officer’s sale of property or franchise
§ 207.017 Department to furnish certificate of liens
§ 207.018 Foreclosure of liens
§ 207.019 Discontinuance or transfer of business; change of address
§ 207.021 Informal conferences; settlement or compromise of taxes, penalties, or interest
§ 207.022 Restraining and enjoining violation
§ 207.023 Authority to inspect vehicles, make arrests, seize property, and execute warrants
§ 207.024 Cooperation of other state agencies in administration of law
§ 207.025 Exchange of information
§ 207.026 Allocation of tax
§ 207.0281 Registration; cooperative reciprocal agreements between states

Terms Used In Florida Statutes > Chapter 207 - Tax On Operation of Commercial Motor Vehicles

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Commercial motor vehicle: means any vehicle not owned or operated by a governmental entity which uses diesel fuel or motor fuel on the public highways; and which has a gross vehicle weight in excess of 26,000 pounds, or has three or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight. See Florida Statutes 207.002
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Interstate: means vehicle movement between or through two or more states. See Florida Statutes 207.002
  • Intrastate: means vehicle movement from one point within a state to another point within the same state. See Florida Statutes 207.002
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • operating: means and includes the utilization in any form of any commercial motor vehicle, whether loaded or empty, whether utilized for compensation or not for compensation, and whether owned by or leased to the motor carrier who uses it or causes it to be used. 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
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public highway: means any public street, road, or highway in this state. See Florida Statutes 207.002
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.
  • used: means the consumption of diesel fuel or motor fuel in a commercial motor vehicle for the propulsion thereof. 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