Florida Statutes (Last Updated: April 21, 2021) |
TITLE XIV. TAXATION AND FINANCE |
CHAPTER 211. TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS |
PART II. TAX ON SEVERANCE OF SOLID MINERALS |
SECTION 211.30. Definitions. |
SECTION 211.31. Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax. |
SECTION 211.3103. Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. |
SECTION 211.3106. Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. |
SECTION 211.3108. Exemptions. |
SECTION 211.32. Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation. |
SECTION 211.33. Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records. |
SECTION 211.335. Tax crimes; punishment for violation of this part. |
SECTION 211.34. Local ordinances not preempted. |