The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 211
TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS

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F.S. 211.04

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 does show such oil to have escaped from a well or wells and to have been recovered from streams, lakes, ravines, or other natural depression; it shall be the duty of the department to collect, in addition to the excise tax herein imposed, an additional amount equal to 12.5 percent of the gross value of such escaped oil. The department shall hold such additional collection in a special escrow account for a period of 12 months from the date of the collections, during which time any person or persons, who claim to be the rightful owner or owners of any royalty interest in the escaped oil, may present proper and satisfactory proof of such ownership to the department. If the department shall be satisfied as to the ownership of such escaped oil, then it shall pay to such claimant or claimants a proportionate part of such additional collection held in escrow, according to their proper interest or interests. No payment to any claimant shall be made, however, before it is approved by the Department of Legal Affairs or before it is ordered by any court having proper jurisdiction.

(2) After the lapse of 12 months from the date of any additional collection, if no claim or claims have been made to it, or to the balance remaining of it after the payment by the department of any claim or claims, the department shall distribute the additional collection or any balance of it in the same manner as is herein provided for the distribution of the tax imposed by this chapter.

History.—s. 4, ch. 22784, 1945; s. 4, ch. 23883, 1947; ss. 11, 21, 35, ch. 69-106.

F.S. 211.04 on Google Scholar

F.S. 211.04 on Casetext

Amendments to 211.04

Arrestable Offenses / Crimes under Fla. Stat. 211.04

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.04.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In PHILADELPHIA NEWSPAPERS, LLC,, 422 B.R. 553 (Bankr. E.D. Pa. 2010)

. . . equitable plans free from deception and overreaching. 13A King et al., Collier on Bankruptcy, ¶ 10-211.04 . . .

In WASHINGTON MUTUAL, INC., 419 B.R. 271 (Bankr. D. Del. 2009)

. . . (quoting 13A King et al., Collier on Bankruptcy, ¶ 10-211.04 (14th ed.1976))). . . . .

In NORTHWEST AIRLINES CORPORATION,, 363 B.R. 701 (Bankr. S.D.N.Y. 2007)

. . . equitable plans free from deception and overreaching. 13A King et al., Collier on Bankruptcy, ¶ 10-211.04 . . .

BARON BUDD, P. C. v. UNSECURED ASBESTOS CLAIMANTS COMMITTEE, v., 321 B.R. 147 (D.N.J. 2005)

. . . at openly. 9 Collier on Bankruptcy ¶ 2019.01 (emphasis added) (citing 13A Collier on Bankruptcy ¶ 10-211.04 . . .

In HUBBARD d b a A-, 161 B.R. 173 (Bankr. N.D. Tex. 1993)

. . . [sic] Payments as follow: 47 monthy [sic] payments of $211.04 01 monthy [sic ] payment of $81.12 If you . . . Texas acknowledging receipt of the letter of May 19, 1992, stating that the check-in the amount of $211.04 . . .

ETTENSON WINNIG DRY GOODS CO., 3 B.T.A. 897 (B.T.A. 1926)

. . . which is the amount shown by the closing journal entries transferring to profit and loss the sum of $211.04 . . .