2024 Florida Statutes
< Back to Statute SearchTitle XIV TAXATION AND FINANCE
Chapter 207
TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
SECTION 008Retention of records by motor carrier.
207.008 Retention of records by motor carrier.—Each registered motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this chapter and shall preserve the records upon which each quarterly tax return is based for 4 years following the due date or filing date of the return, whichever is later.
History.—s. 2, ch. 80-415; s. 1, ch. 81-151; s. 8, ch. 88-119; s. 1, ch. 2006-290.
Note.—Former s. 206.98.