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. 211.06

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 Gas Tax Trust Fund.”

(1) There is hereby annually appropriated a sufficient amount from the Oil and Gas Tax Trust Fund for the Chief Financial Officer to refund any overpayments that have been properly approved.

(2) The remaining proceeds in the Oil and Gas Tax Trust Fund shall be distributed monthly by the department and shall be paid into the State Treasury as follows:

(a) To the credit of the General Revenue Fund of the state:

1. Seventy-five percent of the proceeds from the oil production tax imposed under s. 211.02(1)(c).

2. Sixty-three and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).

3. Sixty-seven and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.

4. Sixty-seven and one-half percent of the proceeds of the tax on sulfur imposed under s. 211.026.

(b) To the credit of the general revenue fund of the board of county commissioners of the county where produced, subject to the service charge imposed under chapter 215:

1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).

2. Twenty percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).

3. Twenty percent of the proceeds from the tax on gas imposed under s. 211.025.

4. Twenty percent of the proceeds from the tax on sulfur imposed under s. 211.026.

1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).

2. Sixteen and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).

3. Twelve and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.

4. Twelve and one-half percent of the proceeds from the tax on sulfur imposed under s. 211.026.

History.—s. 6, ch. 22784, 1945; s. 6, ch. 23883, 1947; s. 2, ch. 61-119; s. 1, ch. 65-146; ss. 21, 35, ch. 69-106; s. 13, ch. 83-137; s. 6, ch. 86-178; s. 8, ch. 87-96; s. 1, ch. 94-197; s. 183, ch. 2003-261; s. 17, ch. 2005-2; s. 32, ch. 2010-5; s. 7, ch. 2012-32.

F.S. 211.06 on Google Scholar

F.S. 211.06 on Casetext

Amendments to 211.06

Arrestable Offenses / Crimes under Fla. Stat. 211.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.06.

Annotations, Discussions, Cases:

Cases from cite.case.law:

E. RUFF, v. COUNTY OF KINGS,, 700 F. Supp. 2d 1225 (E.D. Cal. 2010)

. . . on or about April 15, 2009, and that the receipt indicates “services” in the amounts of $56.00 and $211.06 . . .

D. JONES, v. TARGET CORPORATION, d b a, 341 F. Supp. 2d 583 (E.D. Va. 2004)

. . . When Mays told Jones that her total for all three items was $211.06, Jones explained that she had already . . .

CAUSEWAY LUMBER COMPANY, INC. v. LEWIS,, 410 So. 2d 511 (Fla. Dist. Ct. App. 1981)

. . . . § 211.06(2), which on its face required that applications for severance tax refunds had to be filed . . . requested a refund, but had not filed its application within the one year period presumably required by § 211.06 . . . No language in § 211.06 puts the taxpayer on notice that, as claimed by DOR, severance tax refunds can . . .

EXXON CORPORATION, v. A. LEWIS,, 371 So. 2d 129 (Fla. Dist. Ct. App. 1978)

. . . The issue on appeal is whether Florida Statute § 211.06(2) applies and bars the claim (as contended by . . . As to Florida Statute § 211.06, its apparent function is to authorize the DOR to adopt regulations for . . . No language in § 211.06 puts the taxpayer on notice that, as claimed by DOR, severance tax refunds can . . . Fla.Stat. § 211.06(2): “The department is authorized and empowered to adjust and make proper settlements . . .

TRIGO HNOS. INC. v. PREMIUM WHOLESALE GROCERIES, INC., 424 F. Supp. 1125 (S.D.N.Y. 1976)

. . . credit extended by Cas-era to the corporate defendant, Premium; that Premium presently owes Casera $134,-211.06 . . .

PARTIDO NUEVO PROGRESISTA v. HERNANDEZ COLON,, 415 F. Supp. 475 (D.P.R. 1976)

. . . Compiled Laws Ann. sec. 168.908b (Supp.1975); Minn.Stat. sec. 211.06, .20 (Supp. 1975); Miss.Code Ann . . .

GORDON INTERNATIONAL ADVERTISING, INC. a v. CHARLOTTE COUNTY LAND TITLE CO. a Co. a a, 170 So. 2d 59 (Fla. Dist. Ct. App. 1964)

. . . Appellant initially contends that the trial court erred in allowing $211.06 as the cost of producing . . .

STUART D. CAMPBELL v. THE UNITED STATES, 63 Ct. Cl. 133 (Ct. Cl. 1927)

. . . period of time, from November 18, 1918, to March 25, 1919, for which the plaintiff' claims the sum of $211.06 . . . 1918, is $260.87, and the amount due for the period from November 28, 1918, to March 25, 1919, is $211.06 . . .