2016 FLORIDA STATUTES, TITLE XIV, CHAPTER 210
TAX ON TOBACCO PRODUCTS
Chapter 210 - Table of Sections |
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Section |
Headnote |
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Tax on Cigarettes |
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| Definitions | |
| Cigarette surcharge levied; collection | |
| Cigarette tax imposed; collection | |
| Payment of taxes by certified check or electronic funds transfer | |
| 210.03 |
Prohibition against levying of cigarette taxes by municipalities |
|
Construction; exemptions; collection |
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| 210.05 | Preparation and sale of stamps; discount |
| 210.06 |
Affixation of stamps; presumption |
| 210.07 |
Machines |
| 210.08 |
Bond for payment of taxes |
| 210.085 |
Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers |
| 210.09 |
Records to be kept; reports to be made; examination |
| 210.095 |
Mail order, Internet, and remote sales of tobacco products; age verification |
| 210.10 |
General powers of the Division of Alcoholic Beverages and Tobacco |
| 210.11 |
Refunds; sales of stamps and payment of tax |
| 210.12 |
Seizures; forfeiture proceedings |
| 210.13 |
Determination of tax on failure to file a return |
| 210.14 |
Warrant for collection of taxes |
| 210.15 |
Permits |
| 210.151 |
Initial temporary cigarette permits |
| 210.16 |
Revocation or suspension of permit |
| 210.1605 |
Renewal of permit |
| 210.161 |
Examination of records |
| 210.18 |
Penalties for tax evasion; reports by sheriffs |
| 210.1801 |
Exempt cigarettes for members of recognized Indian tribes |
| 210.181 |
Civil penalties |
| 210.185 |
Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability |
| 210.19 |
Records to be kept by division |
| 210.20 |
Employees and assistants; distribution of funds |
| 210.201 |
H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding |
| 210.22 |
Declaration of legislative intent |
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Section |
Headnote |
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Tax on Tobacco Products Other than Cigarettes or Cigar |
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Definitions. |
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Surcharge on tobacco products |
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Tax on tobacco products; exemptions |
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Payment of taxes by electronic funds transfer |
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Distributor’s license required; application; out-of-state applicant |
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License fees; surety bond; application for each place of business |
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Initial temporary permits for other tobacco products |
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Issuance, expiration, and display of licenses; license not transferable |
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Revocation or suspension of license |
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Renewal of permit |
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Distributors; monthly returns |
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Books, records, and invoices to be kept and preserved; inspection by agents of division |
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Penalties for tax evasion |
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Refunds |
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Disposition of funds |
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Administration |
