§ 210.25 Definitions
§ 210.276 Surcharge on tobacco products
§ 210.30 Tax on tobacco products; exemptions
§ 210.31 Payment of taxes by electronic funds transfer
§ 210.35 Distributor’s license required; application; out-of-state applicant
§ 210.40 License fees; surety bond; application for each place of business
§ 210.405 Initial temporary permits for other tobacco products
§ 210.45 Issuance, expiration, and display of licenses; license not transferable
§ 210.50 Revocation or suspension of license
§ 210.51 Renewal of permit
§ 210.55 Distributors; monthly reports
§ 210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division
§ 210.65 Penalties for tax evasion
§ 210.67 Refunds
§ 210.70 Disposition of funds
§ 210.75 Administration

Terms Used In Florida Statutes > Chapter 210 > Part II - Tax On Tobacco Products Other Than Cigarettes or Cigars

  • Accumulated contributions: means the sum of:
    (a) A member's contributions, without interest, subsequent to December 1, 1970; and
    (b) The single-sum amount the member would have received if he or she was covered by an existing system prior to December 1, 1970, and had terminated membership in such system on November 30, 1970, subject to reduction on account of benefit payments as provided under certain options. See Florida Statutes 121.021
  • Actuarial equivalent: means a benefit of equal value when computed at regular interest upon the basis of the mortality tables adopted by the administrator. See Florida Statutes 121.021
  • Administrator: means the secretary of the Department of Management Services. See Florida Statutes 121.021
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affiliate: means a manufacturer or other person that directly or indirectly, through one or more intermediaries, controls or is controlled by a distributor or that is under common control with a distributor. See Florida Statutes 210.25
  • Agreement: means that certain agreement entered into October 23, 1951, between the State of Florida and the Federal Security Administrator. See Florida Statutes 121.021
  • 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.
  • Amortization: Paying off a loan by regular installments.
  • Annual compensation: means the total compensation paid a member during a year. See Florida Statutes 121.021
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Average final compensation: shall mean the average salary of the 10 best contributing years of the last 15 years prior to retirement, or the career average since July 1, 1945, whichever is greater. See Florida Statutes 122.02
  • Average final compensation: means :
  • Average monthly compensation: means one-twelfth of average final compensation. See Florida Statutes 121.021
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: means the joint annuitant or any other person, organization, estate, or trust fund designated by the member to receive a retirement benefit, if any, which may be payable upon the member's death. See Florida Statutes 121.021
  • Benefit: means any pension payment, lump-sum or periodic, to a member, retiree, or beneficiary, based partially or entirely on employer contributions or employee contributions, if applicable. See Florida Statutes 121.021
  • Bonus: means a payment made in addition to an employee's regular or overtime salary. See Florida Statutes 121.021
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Florida Statutes 210.25
  • Calendar month: means one of the 12 divisions of a year as determined by the Gregorian calendar (e. See Florida Statutes 121.021
  • Calendar year: means a period of time beginning January 1 and ending on the following December 31. See Florida Statutes 121.021
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Compensation: means the monthly salary paid a member by his or her employer for work performed arising from that employment. See Florida Statutes 121.021
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means any person who has title to or possession of tobacco products in storage for use or other consumption in this state. See Florida Statutes 210.25
  • Continuous service: means creditable service as a member, beginning with the first day of employment with an employer covered under a state-administered retirement system consolidated herein and continuing for as long as the member remains in an employer-employee relationship with an employer covered under this chapter. See Florida Statutes 121.021
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Covered employment: means employment in a regularly established position as defined in…. See Florida Statutes 121.4501
  • Covered group: means the officers and employees of an employer who become members under this chapter. See Florida Statutes 121.021
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Date of participation: means the date on which the officer or employee becomes a member. See Florida Statutes 121.021
  • Death in line of duty: means death arising out of and in the actual performance of duty required by a member's employment during his or her regularly scheduled working hours or irregular working hours as required by the employer. See Florida Statutes 121.021
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • defendant: means any party on whom service by publication is authorized by this chapter, without regard to his or her designation in the pleadings or position in the action. See Florida Statutes 49.031
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Management Services. See Florida Statutes 122.02
  • Department: means the Department of Management Services. See Florida Statutes 121.021
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distributor: means :
    (a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products for sale;
    (b) Any person who makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
    (c) Any person engaged in the business of selling tobacco outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers. See Florida Statutes 210.25
  • Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.25
  • Division: means the Division of Retirement in the department. See Florida Statutes 121.021
  • Docket: A log containing brief entries of court proceedings.
  • DROP participant: means any member who elects to retire and participate in the Deferred Retirement Option Program as provided in…. See Florida Statutes 121.021
  • Early retirement date: means the first day of the month following the date a member becomes vested and elects to receive retirement benefits in accordance with this chapter. See Florida Statutes 121.021
  • Effective date of retirement: means the first day of the month in which benefit payments begin to accrue pursuant to…. See Florida Statutes 121.021
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Electronic means: means by telephone, if the required information is received on a recorded line, or through Internet access, if the required information is captured online. See Florida Statutes 121.4501
  • Eligible employee: means an officer or employee, as defined in…. See Florida Statutes 121.4501
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • employee: means an eligible employee who enrolls in, or who defaults into, the investment plan as provided in subsection (4), a terminated Deferred Retirement Option Program member as described in subsection (21), or a beneficiary or alternate payee of a member or employee. See Florida Statutes 121.4501
  • employee contributions: means the sum of all amounts deducted from the salary of a member by his or her employer in accordance with…. See Florida Statutes 121.4501
  • Employer: means an employer, as defined in…. See Florida Statutes 121.4501
  • Employer: means any agency, branch, department, institution, university, institution of higher education, or board of the state, or any county agency, branch, department, board, district school board, municipality, metropolitan planning organization, or special district of the state which participates in the system for the benefit of certain of its employees, or a charter school or charter technical career center that participates as provided in…. See Florida Statutes 121.021
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Existing systems: means the State and County Officers and Employees' Retirement System, the retirement system for school teachers, and the highway patrol pensions and pension trust fund, which are consolidated in…. See Florida Statutes 121.021
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Independent contractor: means an individual who is not subject to the control and direction of the employer for whom work is being performed, with respect not only to what shall be done but to how it shall be done. See Florida Statutes 121.021
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • investment plan: means the defined contribution program established under this part. See Florida Statutes 121.4501
  • Joint annuitant: means any person designated by the member to receive a retirement benefit upon the member's death who is:
    (a) The spouse of the member;
    (b) The member's natural or adopted child who is under age 25, or is physically or mentally disabled and incapable of self-support, regardless of age; or any person other than the spouse for whom the member is the legal guardian, provided that such person is under age 25 and is financially dependent for no less than one-half of his or her support from the member at retirement or at the time of death of such member, whichever occurs first; or
    (c) A parent or grandparent, or a person age 25 or older for whom the member is the legal guardian, provided that such parent, grandparent, or other person is financially dependent for no less than one-half of his or her support from the member at retirement or at time of the death of such member, whichever occurs first. See Florida Statutes 121.021
  • 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.
  • Leave of absence: means a leave of absence from employment under the Florida Retirement System, subsequent to November 30, 1970, for which retirement credit may be received in accordance with…. See Florida Statutes 121.021
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local agency employer: means the board of county commissioners or other legislative governing body of a county, however styled, including that of a consolidated or metropolitan government; a clerk of the circuit court, sheriff, property appraiser, tax collector, or supervisor of elections, provided such officer is elected or has been appointed to fill a vacancy in an elective office; a community college board of trustees or district school board; or the governing body of any city, metropolitan planning organization created pursuant to…. See Florida Statutes 121.021
  • Manufacturer: means any person who manufactures and sells tobacco products. See Florida Statutes 210.25
  • Member: means any officer or employee who is covered or who becomes covered under this system in accordance with this chapter. See Florida Statutes 121.021
  • Metropolitan planning organization: means an entity created by an interlocal agreement pursuant to…. See Florida Statutes 121.021
  • minor: includes any person who has not attained the age of 18 years. See Florida Statutes 1.01
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Normal retirement date: means the date a member attains normal retirement age and is vested, which is determined as follows:
    (a) If a Regular Class member, a Senior Management Service Class member, or an Elected Officers' Class member initially enrolled:
  • oath: includes affirmations. See Florida Statutes 1.01
  • Oath: A promise to tell the truth.
  • 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.
  • Officer or employee: means any person receiving salary payments for work performed in a regularly established position and, if employed by a municipality, a metropolitan planning organization, or a special district, employed in a covered group. See Florida Statutes 121.021
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Payee: means a retiree or beneficiary of a retiree who has received or is receiving a retirement benefit payment. See Florida Statutes 121.021
  • Pension: means monthly payments to a retiree derived as provided in this chapter. See Florida Statutes 121.021
  • pension plan: means the defined benefit program of the Florida Retirement System administered under part I of this chapter. See Florida Statutes 121.4501
  • 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.
  • Phased retirement program: means a program contracted by the governing board of a university or community college participating under this chapter in which a retiree may be reemployed in a faculty position provided:
    (a) The member retired and met the definition of termination under this section;
    (b) The retired member is reemployed for not more than 780 hours during the first 12 months of his or her retirement; and
    (c) The retired member is reemployed with the university or community college from which he or she retired. See Florida Statutes 121.021
  • Place of business: means any place where tobacco products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine. See Florida Statutes 210.25
  • plaintiff: means any party in the action who is entitled to service of original process on any other party to the action or any person who may be brought in or allowed to come in as a party by any lawful means. See Florida Statutes 49.031
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plan year: means the period of time beginning July 1 and ending on the following June 30, both dates inclusive, for all state-administered retirement systems. See Florida Statutes 121.021
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • 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
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Previous service: means the number of years, complete months, and any fractional part of a month, as recognized and credited by an employer and approved by the administrator, of service under one of the retirement systems established by this chapter, chapter 122, former chapter 123, chapter 238, or chapter 321, on which the required contributions were paid at the member's termination of employment, and for which the member has received no refund of contributions. See Florida Statutes 121.021
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • provider: means a private sector company that is selected and approved by the state board to offer one or more investment products or services to the investment plan. See Florida Statutes 121.4501
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • publication: includes the posting of the notice of action as provided for in ss. See Florida Statutes 49.031
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 1.01
  • Regularly established position: means :
    (a) With respect to a state employer, a position that is authorized and established pursuant to law and is compensated from a salaries and benefits appropriation pursuant to…. See Florida Statutes 121.021
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Florida Statutes 210.25
  • Retiree: means a former member of the investment plan who has terminated employment and taken a distribution of vested employee or employer contributions as provided in…. See Florida Statutes 121.4501
  • Retiree: means a former member of the Florida Retirement System or an existing system who has terminated employment and is receiving benefit payments from the system in which he or she was a member. See Florida Statutes 121.021
  • Salary: shall mean the fixed monthly compensation paid officers and employees, and where officers' or employees' compensation is derived from fees set by statute, salary shall be the total cash remuneration received from such fees. See Florida Statutes 122.02
  • sale: includes a gift by a person engaged in the business of selling tobacco products for advertising or as a means of evading this part or for any other purpose. See Florida Statutes 210.25
  • Service of process: The service of writs or summonses to the appropriate party.
  • Signature: means the name or mark of a person as written by that person. See Florida Statutes 121.021
  • Social security coverage: means old-age, survivors, disability, and health insurance, as provided by the federal Social Security Act. See Florida Statutes 121.021
  • Special district: means an independent special district as defined in…. See Florida Statutes 121.021
  • Special Risk Class member: means a member of the Florida Retirement System who meets the eligibility and criteria required under…. See Florida Statutes 121.021
  • State agency: means the Department of Management Services within the provisions and contemplation of chapter 650. See Florida Statutes 121.021
  • State board: means the State Board of Administration. See Florida Statutes 121.021
  • state retirement actuary: means a fellow of the Society of Actuaries or a member of the American Academy of Actuaries or an organization of which one or more members is a fellow of the Society of Actuaries or a member of the American Academy of Actuaries or both. See Florida Statutes 121.021
  • Statute: A law passed by a legislature.
  • Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Florida Statutes 210.25
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • system: means the general retirement system established by this chapter, including, but not limited to, the defined benefit program administered under this part, referred to as the "Florida Retirement System Pension Plan" or "pension plan" and the defined contribution program administered under part II of this chapter, referred to as the "Florida Retirement System Investment Plan" or "investment plan. See Florida Statutes 121.021
  • System Trust Fund: means the trust fund established in the State Treasury by this chapter for the purpose of holding and investing the contributions paid by members and employers and paying the benefits to which members or their beneficiaries may become entitled. See Florida Statutes 121.021
  • Temporary position: means :
    (a) With respect to a state employer, a position that is compensated from an other personal services (OPS) account as provided in…. See Florida Statutes 121.021
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tobacco products: means loose tobacco suitable for smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts and other chewing tobaccos; shorts; refuse scraps; clippings, cuttings, and sweepings of tobacco, and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing; but "tobacco products" does not include cigarettes, as defined by…. See Florida Statutes 210.25
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustees: means the Board of Trustees of the State Board of Administration. See Florida Statutes 121.021
  • Unit: means any department, division, or subdivision of a city or any classification of city employees approved for social security coverage, as such, by the United States Department of Health and Human Services, not based on age, sex, or other classification resulting in higher than average costs for retirement benefits. See Florida Statutes 121.021
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Florida Statutes 210.25
  • Verdict: The decision of a petit jury or a judge.
  • vesting: means the guarantee that a member is eligible to receive a retirement benefit upon completion of the required years of service under the investment plan. See Florida Statutes 121.4501
  • vesting: means the guarantee that a member is eligible to receive a future retirement benefit upon completion of the required years of creditable service for the employee's class of membership, even though the member may have terminated covered employment before reaching normal or early retirement date. See Florida Statutes 121.021
  • Wholesale sales price: means the sum of:
    (a) The full price paid by the distributor to acquire the tobacco products, including charges by the seller for the cost of materials, the cost of labor and service, charges for transportation and delivery, the federal excise tax, and any other charge, even if the charge is listed as a separate item on the invoice paid by the distributor, exclusive of any diminution by volume or other discounts, including a discount provided to a distributor by an affiliate; and
    (b) The federal excise tax paid by the distributor on the tobacco products if the tax is not included in the full price under paragraph (a). See Florida Statutes 210.25
  • Work year: means the period of time an employee is required to work during the plan year to receive a full year of retirement credit, as provided by rule. See Florida Statutes 121.021
  • wrecker operator: means any person or firm regularly engaged for hire in the business of towing or removing motor vehicles. See Florida Statutes 1.01
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • 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