FL S0664

Extends motor fuel tax refunds to county sheriff's offices, requiring refunds to be used to offset ongoing fuel costs rather than road construction and maintenance.

Adds county sheriff's offices to the definition of "local government user of diesel fuel" eligible to purchase untaxed dyed diesel fuel.

Allows county sheriff's offices to register with the department as local government users and file monthly diesel fuel tax returns accounting for acquisitions, inventory, and use.

Permits county sheriff's offices to receive credits for additional taxes paid on diesel fuel purchases meeting refund requirements, consistent with municipalities, counties, and school districts.

Takes effect July 1, 2013.