206.873 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.History.—s. 73, ch. 95-417; s. 15, ch. 96-323.
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