Florida Statutes Part II - Tax On Severance Of Solid Minerals (Ss. 211.30-211.34)

• 211.30 - Definitions.
  In addition to the definitions contained in s. 211.01, the following words and terms shall have the definition and meaning ascribed to them in this...
• 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 herein, an excise tax upon every person engaging in the business of severing solid minerals, except...
• 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 person engaging in the business of severing phosphate rock from the soils or waters of this...
• 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 person engaging in the business of severing heavy minerals from the soils or waters of this...
• 211.3108 - Exemptions.
  The following solid minerals shall not be subject to the tax imposed by this part:(1) Solid minerals which are sold to governmental agencies in this state,...
• 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 restoration program upon each site of severance subject to the taxes imposed by this part, in...
• 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 file a declaration of estimated tax for the taxable year, in such form as the department...
• 211.335 - Tax Crimes; Punishment For Violation Of This Part.
  (1) Any person who willfully fails to file a return or keep books and records on production of taxable products, or who files a grossly false...
• 211.34 - Local Ordinances Not Preempted.
  Nothing in this act shall be deemed to preempt local ordinances that impose stricter land reclamation standards.History.—s. 5, ch. 75-40.

Last modified: September 23, 2016