Fla. Stat. § 206.8741

Current through the 2024 Legislative Session
Section 206.8741 - Dyeing and marking; notice requirements
(1) The department shall adopt by rule dyeing and marking requirements for diesel fuel consistent with, and not more stringent than, the requirements of the United States Environmental Protection Agency and the Internal Revenue Service.
(2) Notice is required with respect to dyed diesel fuel. A notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be:
(a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with the requirements of paragraph (c).
(c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
(3) All shipping papers, bills of lading, and invoices accompanying the sale or removal of tax-paid, undyed diesel fuel shall be stamped, typed, printed, or written in indelible ink with the following notice: "THIS DIESEL FUEL DOES NOT CONTAIN VISIBLE EVIDENCE OF DYE."
(4) All shipping papers, bills of lading, and invoices accompanying the sale of tax-paid, undyed diesel fuel exempt from the tax imposed by this part pursuant to s. 206.8745(2) shall be stamped, typed, printed, or written in indelible ink with a notice that the price of the fuel does not include Florida state and local fuel taxes and does not contain visible evidence of dye.
(5) The form of notice required under paragraphs (2)(a) and (b) shall be provided by the time of the removal or sale and shall be stamped, typed, printed, or written in indelible ink on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel.
(6) Any person who fails to provide or post the required notice with respect to any dyed diesel fuel is subject to a penalty of $2,500 for each month such failure occurs.

Fla. Stat. § 206.8741

s. 76, ch. 95-417; s.15, ch. 2020-10.
Amended by 2020 Fla. Laws, ch. 10, s 15, eff. 7/1/2020.