Florida § 206.45 - Payment of tax into State Treasury.
Full text of Florida Florida Statutes § 206.45 — Payment of tax into State Treasury., with citation guidance and answers to common questions.
§ 206.45. Payment of tax into State Treasury.
(1) All moneys collected pursuant to ss. 206.41(1)(a), (b), and (c) and 206.87(1)(a) shall be paid into the State Treasury by the department for deposit in the Fuel Tax Collection Trust Fund. The department shall deduct the costs of collecting, administering, enforcing, and distributing each fuel tax proportionally from the revenues that are derived from that tax and deposited into the fund. Of the total amount collected for each tax, the department may not deduct more than 2 percent for administration costs. (2) The department shall maintain a balance of at least $50,000 within the fund after making the following transfers: (a) The constitutional fuel tax shall be remitted to the State Board of Administration for distribution as provided in the State Constitution. (b) The county fuel tax shall be distributed as provided in s. 206.60. (c) The municipal fuel tax shall be distributed as provided in s. 206.605. (3) This section does not authorize a deduction from the constitutional fuel tax in order to maintain any balance in the Fuel Tax Collection Trust Fund or for the cost of the department to administer this tax.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 206.45
What does Florida Statutes § 206.45 cover?
Section 206.45 ("Payment of tax into State Treasury.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 206.45?
A common citation format is "Florida Statutes § 206.45" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 206.45 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.