2024 Florida Statutes
< Back to Statute SearchTitle XIV TAXATION AND FINANCE
Chapter 206
MOTOR AND OTHER FUEL TAXES
SECTION 9855Refund to carriers.
206.9855 Refund to carriers.—Any carrier that is in the business of transporting persons or property for compensation or hire by air shall be entitled to receive a refund of the taxes imposed by this part on aviation fuel purchased by such carrier. The refund shall not exceed 0.6 percent of the wages paid by the carrier to employees located or based within this state and who are covered by the provisions of chapter 443.
History.—s. 2, ch. 85-348.