Florida Statutes
Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25)
211.027 - Exemptions.


(1) Oil or gas production used for lease operations on the lease or unit where produced.
(2) Gas returned to a horizon or horizons in the field where produced, either through wells on the lease from which produced or wells on other leases.
(3) Gas vented or flared directly into the atmosphere, provided such gas is not otherwise sold.
History.—s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.