Florida Statutes 206.9865 – Commercial air carriers; registration; reporting
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 206.9865
- Aviation fuel: means fuel for use in aircraft, and includes aviation gasoline and aviation turbine fuels and kerosene, as determined by the American Society for Testing Materials specifications D-910 or D-1655 or current specifications. See Florida Statutes 206.9815
- Carrier: means every railroad company, pipeline company, water transportation company, private or common carrier, and any other person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside of the state. See Florida Statutes 206.01
- Department: means the Department of Revenue. See Florida Statutes 206.01
- 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
- fuel: means all gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle. See Florida Statutes 206.01
- Fuel tax: means and includes any tax imposed by the laws of the state upon or measured by the sale, use, distribution, or consumption of motor fuel. See Florida Statutes 206.01
(1) A commercial air carrier which operates in Florida must apply for and receive from the department an aviation fuel tax license.
(2) To procure an aviation fuel tax license, the carrier must file an application in such form and furnish such information as the department may require.
(3) The application must be renewed annually.
(4) Upon issuance of the aviation fuel tax license, each carrier shall file with the department a report showing inventories; all purchases of tax-paid aviation fuel; all fuels drawn from bonded supplies; imports; and disbursements, sales, and usage. The report shall be filed pursuant to part I of this chapter.
(5) The license shall be for the purpose of remitting taxes on any aviation fuel which is drawn from bond or imported into Florida and which is used for domestic purposes.
(6) The provisions of this chapter relating to timely filing of reports, payment of any tax that may be due, suits for collection, warrants for collection, department warrants, penalties, interest, retention of records, inspection of records, liens on property, foreclosure, and enforcement apply to this part.