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Florida Statutes (Last Updated: April 21, 2021) |
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TITLE XIV. TAXATION AND FINANCE |
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CHAPTER 211. TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS |
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PART I. TAX ON PRODUCTION OF OIL AND GAS |
| SECTION 211.01. Definitions. |
| SECTION 211.02. Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil. |
| SECTION 211.025. Gas production tax; basis and rate of tax. |
| SECTION 211.0251. Credit for contributions to eligible nonprofit scholarship-funding organizations. |
| SECTION 211.026. Sulfur production tax; basis and rate of tax. |
| SECTION 211.027. Exemptions. |
| SECTION 211.04. Assessment upon escaped oil; claims against same. |
| SECTION 211.06. Oil and Gas Tax Trust Fund; distribution of tax proceeds. |
| SECTION 211.075. Payment of tax; returns; filing requirements; estimated tax declarations. |
| SECTION 211.076. Interest and penalties; failure to pay tax or file return; estimated tax underpayments. |
| SECTION 211.09. Collection of tax; duties of producer, operator, and purchaser. |
| SECTION 211.125. Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. |
| SECTION 211.13. Tax exclusive. |
| SECTION 211.18. Records. |
| SECTION 211.25. Tax crimes; punishment for violation of this part. |