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)

211.01 - Definitions. - (1) “Barrel” means a unit of measurement for oil production...

211.02 - Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil. - (1) The amount of tax shall be measured by the...

211.025 - Gas production tax; basis and rate of tax. - (1) The amount of tax shall be determined by the...

211.0251 - Credit for contributions to eligible nonprofit scholarship-funding organizations. - History.—s. 2, ch. 2010-24.

211.0252 - Credit for contributions to the New Worlds Reading Initiative. - History.—s. 2, ch. 2021-193. 1Note.—Section 12, ch. 2021-193, provides that...

211.0253 - Credit for contributions to eligible charitable organizations. - History.—s. 16, ch. 2021-31. 1Note.—Section 51, ch. 2021-31, provides that:...

211.026 - Sulfur production tax; basis and rate of tax. - (1) The amount of tax shall be determined by the...

211.027 - Exemptions. - (1) Oil or gas production used for lease operations on...

211.04 - Assessment upon escaped oil; claims against same. - (1) When any regular monthly report required from taxpayers by...

211.06 - Oil and Gas Tax Trust Fund; distribution of tax proceeds. - (1) There is hereby annually appropriated a sufficient amount from...

211.075 - Payment of tax; returns; filing requirements; estimated tax declarations. - (1) The tax on oil production shall be due and...

211.076 - Interest and penalties; failure to pay tax or file return; estimated tax underpayments. - (1) If any part of the tax imposed by this...

211.09 - Collection of tax; duties of producer, operator, and purchaser. - (1)(a) The tax levied under this part is imposed upon...

211.125 - Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. - (1) The department shall administer and enforce the provisions of...

211.13 - Tax exclusive. - History.—s. 13, ch. 22784, 1945; s. 13, ch. 23883, 1947;...

211.18 - Records. - History.—s. 14, ch. 22784, 1945; s. 14, ch. 23883, 1947;...

211.25 - Tax crimes; punishment for violation of this part. - (1) Any person who willfully fails to file a return...

Part II - Tax on Severance of Solid Minerals (Ss. 211.30-211.34)

211.30 - Definitions. - (1) “Solid mineral” means all solid minerals, including, but not...

211.31 - Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax. - (1) There is hereby levied, to be collected as provided...

211.3103 - Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. - (1) There is hereby levied an excise tax upon each...

211.3106 - Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. - (1) There is hereby levied an excise tax upon every...

211.3108 - Exemptions. - (1) Solid minerals which are sold to governmental agencies in...

211.32 - Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation. - (1)(a) Each taxpayer shall institute and complete a reclamation and...

211.33 - Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records. - (1)(a) Every producer subject to tax under this part shall...

211.335 - Tax crimes; punishment for violation of this part. - (1) Any person who willfully fails to file a return...

211.34 - Local ordinances not preempted. - History.—s. 5, ch. 75-40.