History.—s. 2, ch. 2021-193.
1Note.—Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals
Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25)
211.02 - Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil.
211.025 - Gas production tax; basis and rate of tax.
211.0251 - Credit for contributions to eligible nonprofit scholarship-funding organizations.
211.0252 - Credit for contributions to the New Worlds Reading Initiative.
211.0253 - Credit for contributions to eligible charitable organizations.
211.026 - Sulfur production tax; basis and rate of tax.
211.04 - Assessment upon escaped oil; claims against same.
211.06 - Oil and Gas Tax Trust Fund; distribution of tax proceeds.
211.075 - Payment of tax; returns; filing requirements; estimated tax declarations.
211.076 - Interest and penalties; failure to pay tax or file return; estimated tax underpayments.
211.09 - Collection of tax; duties of producer, operator, and purchaser.