Florida Statutes Part I - Tax On Production Of Oil And Gas (Ss. 211.01-211.25)

• 211.01 - Definitions.
  As used in this part:(1) “Barrel” means a unit of measurement for oil production and is 42 U.S. gallons of 231 cubic inches per gallon, computed...
• 211.02 - Oil Production Tax; Basis And Rate Of Tax; Tertiary Oil And Mature Field Recovery Oil.
  An excise tax is hereby levied upon every person who severs oil in the state for sale, transport, storage, profit, or commercial use. Except as...
• 211.025 - Gas Production Tax; Basis And Rate Of Tax.
  An excise tax is hereby levied upon every person who severs gas in the state for sale, transport, profit, or commercial use. Except as otherwise...
• 211.0251 - Credit For Contributions To Eligible Nonprofit Scholarship-funding Organizations.
  There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax...
• 211.026 - Sulfur Production Tax; Basis And Rate Of Tax.
  An excise tax is hereby levied upon every person who severs sulfur in this state for sale, transport, storage, profit, or commercial use. Except as...
• 211.027 - Exemptions.
  The following on-shore production is not subject to any tax imposed under this part:(1) Oil or gas production used for lease operations on the lease or...
• 211.04 - Assessment Upon Escaped Oil; Claims Against Same.
  (1) When any regular monthly report required from taxpayers by this chapter does not disclose the actual source of any oil taxable under this chapter, but...
• 211.06 - Oil And Gas Tax Trust Fund; Distribution Of Tax Proceeds.
  All taxes, interest, and penalties imposed under this part shall be collected by the department and placed in a special fund designated the “Oil and...
• 211.075 - Payment Of Tax; Returns; Filing Requirements; Estimated Tax Declarations.
  (1) The tax on oil production shall be due and payable on or before the 25th day of the month following the month production occurred. The...
• 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 part is not paid on or before the due date, interest shall be added to the...
• 211.09 - Collection Of Tax; Duties Of Producer, Operator, And Purchaser.
  (1)(a) The tax levied under this part is imposed upon the producer of the taxable product in proportion to the producer’s ownership of the taxable product...
• 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 this part and may prescribe the form and content of returns and reports and may adopt...
• 211.13 - Tax Exclusive.
  No other excise or license tax, in addition to the tax provided in this part, may be imposed by the state or by a county,...
• 211.18 - Records.
  It shall be the duty of the clerk of the circuit court to keep a record book to be provided by the board of county...
• 211.25 - Tax Crimes; Punishment For Violation Of This Part.
  (1) Any person who willfully fails to file a return or keep books or records on production of taxable products, or who files a fraudulent return,...

Last modified: September 23, 2016