§ 206.873, F.S. — Backup tax

The taxes imposed by s. 206.41 or s. 206.87 are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 206.42, s. 206.62, or s. 206.874 of any of the following:

# (1)

Any diesel fuel that contains a dye.

# (2)

Any diesel fuel on which a credit or claim for refund has been allowed.

# (3)

Any diesel fuel on which tax has not been imposed by this part.

# (4)

Any motor fuel on which tax has not been imposed by this chapter.