Transportation

207.001 Short title.—This chapter shall be known as the “Florida Diesel Fuel and Motor Fuel Use Tax Act of 1981,” and the taxes levied under this chapter shall be in addition to all other taxes imposed by law.

207.001 Short title.—This chapter shall be known as the “Florida Motor Fuel Use Tax Act ,” and the taxes levied under this chapter shall be in addition to all other taxes imposed by law.

207.002 Definitions.—As used in this chapter, the term:

(2) “Department” means the Department of Highway Safety and Motor Vehicles.

(3) “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.

(4) “International Registration Plan” means a registration reciprocity agreement among states of the United States and provinces of Canada providing for payment of license fees or license taxes on the basis of fleet miles operated in various jurisdictions.

(5) “Interstate” means vehicle movement between or through two or more states.

(6) “Intrastate” means vehicle movement from one point within a state to another point within the same state.

(7) “Motor carrier” means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway.

(8) “Motor fuel” means what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products.

(9) “Operate,” “operated,” “operation,” or “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.

(10) “Person” means and includes natural persons, corporations, copartnerships, firms, companies, agencies, or associations, singular or plural.

(11) “Public highway” means any public street, road, or highway in this state.

(1) “ 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 . The term excludes any vehicle owned or operated by a community transportation coordinator as defined in s. 427.011 or by a private operator that provides public transit services under contract with such a provider.

(12) “Registrant” means a person in whose name or names a vehicle is properly registered.

(13) “Use,” “uses,” or “used” means the consumption of diesel fuel or motor fuel in a commercial motor vehicle for the propulsion thereof.

207.002 Definitions.—As used in this chapter, the term:

(1) “Department” means the Department of Highway Safety and Motor Vehicles.

(2) “International Fuel Tax Agreement” means the reciprocal agreement among certain states of the United States, provinces of Canada, and other member jurisdictions which provides for the administration, collection, and enforcement of taxes on the basis of fuel consumed or distance accrued, or both, in member jurisdictions.

(3) “Interstate” means vehicle movement between or through two or more member jurisdictions .

(4) “Intrastate” means vehicle movement from one point within a member jurisdiction to another point within the same member jurisdiction .

(5) “Member jurisdiction” means a member of the International Fuel Tax Agreement.

(6) “Motor carrier” means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway.

(7) “Motor fuel” means any fuel placed in the fuel supply storage unit of a qualified motor vehicle, including an alternative fuel such as pure methanol, ethanol, or other alcohol; a blend of 85 percent or more alcohol with gasoline; natural gas and liquid fuel produced from natural gas; propane; coal-derived liquified fuel; hydrogen; electricity; pure biodiesel (B100) fuel, other than alcohol, derived from biological materials; P-series fuel; or any other type of fuel or energy used to propel a qualified motor vehicle .

(8) “Operate,” “operated,” “operation,” or “operating” means the use in any form of any qualified motor vehicle, whether loaded or empty, whether used 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.

(9) “Person” means natural persons, corporations, copartnerships, firms, companies, agencies, or associations, singular or plural.

(10) “Public highway” means any public street, road, or highway in this state.

(11) “Qualified motor vehicle” means any vehicle not owned or operated by a governmental entity which uses motor fuel on the public highways and which has two axles and a gross vehicle weight or registered 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 or registered gross vehicle weight. The term excludes any recreational vehicle or vehicle owned or operated by a community transportation coordinator as defined in s. 427.011 or by a private operator that provides public transit services under contract with such a provider.

(12) “Use,” “uses,” or “used” means the consumption of motor fuel in a qualified motor vehicle for the propulsion thereof.