# Fla. Stat. § 210.08: 210.08 Bond for payment of taxes

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.08

## Section

- **Citation:** Fla. Stat. § 210.08
- **Heading:** 210.08 Bond for payment of taxes
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 210 / Part I / Section 210.08

## Text

Each dealer, agent, or distributing agent shall file with the division a surety bond, certificate of deposit, or irrevocable letter of credit acceptable to the division in an amount equal to 110 percent of the estimated tax liability for 30 days, but not less than $2,000.

History: s. 6, ch. 22645, 1945; s. 1, ch. 26320, 1949; s. 3, ch. 57-169; ss. 16, 35, ch. 69-106; s. 7, ch. 79-11; s. 32, ch. 2002-299; s. 4, ch. 2005-228.

## Nearby sections

- [Fla. Stat. § 210.01 210.01 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.01.md)
- [Fla. Stat. § 210.02 210.02 Cigarette tax imposed; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.02.md)
- [Fla. Stat. § 210.03 210.03 Prohibition against levying of cigarette taxes by municipalities.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.03.md)
- [Fla. Stat. § 210.04 210.04 Construction; exemptions; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.04.md)
- [Fla. Stat. § 210.05 210.05 Preparation and sale of stamps; discount.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.05.md)
- [Fla. Stat. § 210.06 210.06 Affixation of stamps; presumption.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.06.md)
- [Fla. Stat. § 210.07 210.07 Machines.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.07.md)
- [Fla. Stat. § 210.08 210.08 Bond for payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.08.md)
- [Fla. Stat. § 210.09 210.09 Records to be kept; reports to be made; examination.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.09.md)
- [Fla. Stat. § 210.10 210.10 General powers of the Division of Alcoholic Beverages and Tobacco.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.10.md)
- [Fla. Stat. § 210.11 210.11 Refunds; sales of stamps and payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.11.md)
- [Fla. Stat. § 210.011 210.011 Cigarette surcharge levied; collection.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.011.md)
- [Fla. Stat. § 210.12 210.12 Seizures; forfeiture proceedings.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.12.md)
- [Fla. Stat. § 210.13 210.13 Determination of tax on failure to file a return.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C210_PI_S210.08. Check the current official text before relying on it. Not legal advice.