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Florida Statutes

Chapter 211

Fla. Stat. ch. 211

Tax on Production of Oil and Gas and Severance of Solid Minerals

211.01Definitions 211.02Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil 211.025Gas production tax; basis and rate of tax 211.0251Credit for contributions to eligible nonprofit scholarship-funding organizations 211.0252Credit for contributions to the New Worlds Reading Initiative 211.0253Credit for contributions to eligible charitable organizations 211.0254Child care tax credits 211.026Sulfur production tax; basis and rate of tax 211.027Exemptions 211.04Assessment upon escaped oil; claims against same 211.06Oil and Gas Tax Trust Fund; distribution of tax proceeds 211.075Payment of tax; returns; filing requirements; estimated tax declarations 211.076Interest and penalties; failure to pay tax or file return; estimated tax underpayments 211.09Collection of tax; duties of producer, operator, and purchaser 211.125Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality 211.13Tax exclusive 211.18Records 211.25Tax crimes; punishment for violation of this part 211.30Definitions 211.31Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax 211.3103Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax 211.3106Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax 211.3108Exemptions 211.32Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation 211.33Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records 211.335Tax crimes; punishment for violation of this part 211.34Local ordinances not preempted