Chapter 211 Tax On Production Of Oil And Gas And Severance Of Solid Minerals
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,...
- §211.02 Oil production tax; basis and rate of tax; tertiary 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...
- §211.026 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...
- §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,...
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 every 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...
- §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. ...
