(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.
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.