15C-12.008. Inspection of Records; Hearings; Forms; Rules

(1) The Department, or any of its authorized agents, on notification may examine or audit during normal business hours, the records, books, papers, and equipment of motor carriers and dealers of motor fuel or special fuel to calculate the tax due under these rules and to determine whether the correct tax has been paid. The Department shall prescribe all reports and forms necessary for the proper administration of Chapter 207, F.S.

(2) The Department or its authorized agents may, in the enforcement of Chapter 207, F.S., administer oaths to witnesses, take sworn testimony of any person and cause it to be transcribed into writing. For such purposes, the Department may issue subpoenas, including a subpoena duces tecum, and conduct such investigations as it may deem necessary.

(3) When any person unreasonably refuses the Department access to records, books, papers, other documents, or equipment, or fails or refuses to obey a subpoena duces tecum or to testify, except for lawful reasons, the Department shall certify the person’s name and the pertinent facts to the clerk of the circuit court of any county.

(a) The circuit court may enter any appropriate order necessary or required in any action or proceeding for the enforcement and collection of the tax, penalties or interest imposed under Chapter 207, F.S.

(b) An assessment by the Department of tax, penalties, or interest due shall be prima facie evidence of the claim of the state, and the burden of proof shall be upon the person assessed to show the assessment is incorrect and is contrary to law.

(4) The following public use forms are utilized by the Department in its dealings with persons subject to the provisions of Chapter 207, F.S., and are hereby incorporated by reference.

Form Number	Title	Effective Date
HSMV-85008	Application for Special Fuel and Motor Fuel Use Tax Registration	10/89
HSMV-85009	Florida Annual Permit Order (Driveaway)	04/88
HSMV-85010	Decal Permit Order	05/89
HSMV-85011	Special Blank Trip Permit Order	04/88
HSMV-85012	Motor Carrier Cab Card; Annual Permit	02/89
HSMV-85013	Fuel Use Tax Return	07/89
HSMV-85014	Notice of Delinquent Fuel Use Tax Return	07/89
HSMV-85050	Insurance Form	03/88
HSMV-85051	Florida Blank Trip Permit	07/88
HSMV-85052	IRP Trip Permit and Temporary Fuel Use Permit	05/88

Copies may be obtained on request directed to the Bureau of Motor Carrier Services, Neil Kirkman Building, Tallahassee, Florida 32399-0626.

(5) For purposes of Form HSMV-85013, wherever the word “month” is used on the Form, it shall mean 30 days.

Rulemaking Authority 207.011(2) FS. Law Implemented 207.003, 207.004, 207.005, 207.006, 207.008, 207.029 FS. History–New 10-14-82, Amended 4-28-83, 12-26-83, Formerly 12B-9.08, Transferred from 12B-9.008, Amended 1-1-90.