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Florida Statute 211.25 | Lawyer Caselaw & Research
F.S. 211.25 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 211.25

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
View Entire Chapter
F.S. 211.25
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, or who willfully fails or refuses to produce books or records, or who willfully violates any provision of this part or any rule adopted by the department under this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(2) Any person who withholds tax due under this part and willfully fails to make remittance as required by this part, or who purports to make payments due under this part but willfully fails to do so because the remittance fails to clear the bank or depository institution against which it is drawn, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.s. 12, ch. 86-178; s. 81, ch. 87-6; s. 50, ch. 87-101; s. 18, ch. 91-224.

F.S. 211.25 on Google Scholar

F.S. 211.25 on Casetext

Amendments to 211.25


Arrestable Offenses / Crimes under Fla. Stat. 211.25
Level: Degree
Misdemeanor/Felony: First/Second/Third

S211.25 1 - FRAUD - FILE FRAUDULENT RETURN - M: F
S211.25 1 - TAX REVENUE - FAIL FILE RETURN KEEP BOOKS ON TAXABLE PRODUCT - M: F
S211.25 2 - TAX REVENUE - WITHHOLD TAX FOR PRODUCTION OF OIL - F: T



Annotations, Discussions, Cases:

Cases from cite.case.law:

KODIAK OIL GAS USA INC. HRC LLC v. BURR S. EOG S., 932 F.3d 1125 (8th Cir. 2019)

. . . . §§ 211.25, 212.25, the duration of leases, id. §§ 211.27, 212.27, the spacing of oil wells, id. § 212.28 . . .

KARIM- PANAHI, v. MASSACHUSETTS APARTMENTS, 302 F. Supp. 3d 330 (D.D.C. 2018)

. . . Plaintiff concludes: "the reason that the above amount of $211.25 per month is not deducted from rent . . .

TESSERA, INC. v. INTERNATIONAL TRADE COMMISSION, USA U. S. A., 646 F.3d 1357 (Fed. Cir. 2011)

. . . Id. col.211.25-26, 59-61. . . .

ALLIANCE FOR NATURAL HEALTH U. S. v. SEBELIUS,, 775 F. Supp. 2d 114 (D.D.C. 2011)

. . . (drugs); § 211.25(c) ("There shall be an adequate number of qualified personnel to perform and supervise . . .

LIVINGSTON, v. WYETH, INCORPORATED, 520 F.3d 344 (4th Cir. 2008)

. . . . § 211.25. . . . Id. § 211.25(a). Training must be “conducted by qualified individuals on a continuing basis.” Id. . . . Id. § 211.25(b). . . . fact, lacked training, thus allowing them to manufacture adulterated drugs in violation of 21 C.F.R. § 211.25 . . . . § 211.25. . . .

MYLAN PHARMACEUTICALS INC. v. UNITED STEEL, PAPER AND FORESTRY, RUBBER, MANUFACTURING, ENERGY, ALLIED INDUSTRIAL AND SERVICE WORKERS INTERNATIONAL UNION, v., 471 F. Supp. 2d 667 (N.D.W. Va. 2007)

. . . . §§ 211.25 and 211.28 are the only regulations promulgated by the FDA that address personnel qualifications . . . While § 211.25 requires that "[e]ach person engaged in the manufacture, processing, packing, or holding . . .

WRIGHT, v. FRED HUTCHINSON CANCER RESEARCH CENTER,, 269 F. Supp. 2d 1286 (W.D. Wash. 2002)

. . . . §§ 211.25 and 211.180, 21 C.F.R. §§ 601.2 and 610.1), and the heads of various governmental departments . . .

NATURAL RESOURCES DEFENSE COUNCIL, INC. G. v. FOX, II,, 129 F. Supp. 2d 666 (S.D.N.Y. 2001)

. . . Izeman’s hours to 74.75 in 1997, 211.25 in 1998, 259 in 1999, and 58.5 in 2000. 2. . . .

SIEGEL OIL COMPANY, v. RICHARDSON,, 208 F.3d 1366 (Fed. Cir. 2000)

. . . . § 211.25 (1975). . . .

UNITED STATES v. ARGENT CHEMICAL LABORATORIES, INC. A, NE,, 93 F.3d 572 (9th Cir. 1996)

. . . . §§ 211.25, 211.28; buildings and facilities specifications, 21 C.F.R. §§ 211.42-211.58; equipment specifications . . .

LOGAN KANAWHA COAL COMPANY, INC. v. BANQUE FRANCAISE DU COMMERCE EXTERIEUR, CTC-, 868 F. Supp. 63 (S.D.N.Y. 1994)

. . . . § 211.25(a). . . .

UNITED STATES v. RICHLYN LABORATORIES, INC. a S., 822 F. Supp. 268 (E.D. Pa. 1993)

. . . personnel in current good manufacturing practices by qualified individuals is also expected. 21 C.F.R. 211.25 . . .

UNITED STATES v. RICHLYN LABORATORIES, INC. a S. An, 827 F. Supp. 1145 (E.D. Pa. 1992)

. . . personnel in current good manufacturing practices by qualified individuals is also expected. 21 C.F.R. 211.25 . . .

In BERNARD HILL, INC., 133 B.R. 61 (Bankr. D. Md. 1991)

. . . and the requested compensation therefor, (which the firm voluntarily reduced significantly from $82,-211.25 . . .

KARR L. v. COMMISSIONER OF INTERNAL REVENUE,, 924 F.2d 1018 (11th Cir. 1991)

. . . The amounts represented accrual of the notes and cash payments due on 211.25 partnership units, determined . . .

B. v. L. v., 91 T.C. 733 (T.C. 1988)

. . . The amount represented accrual of the note and cash payments due to Sci-Teck on 211.25 units, determined . . . This amount represented the accrual of the note and cash payments due to FTRD on 211.25 units, determined . . .

JOHN D. COPANOS AND SONS, INC. v. FOOD AND DRUG ADMINISTRATION E. M. D. Ph. D., 854 F.2d 510 (D.C. Cir. 1988)

. . . equipment and utensils to be cleaned, maintained, and sanitized at “appropriate intervals”); id. at § 211.25 . . .

In EISENBARTH,, 77 B.R. 228 (Bankr. D.N.D. 1987)

. . . less, are proposed to be paid in full on the date of distribution, as follows: Edward Grunett, CPA, $211.25 . . .

In AGENT ORANGE PRODUCT LIABILITY LITIGATION, 611 F. Supp. 1296 (E.D.N.Y. 1985)

. . . The total fee award would thus increase from $763,678.12 to $850,-211.25. B. . . .

HYDROCARBON TRADING AND TRANSPORT COMPANY, INC. v. EXXON CORPORATION,, 570 F. Supp. 1177 (S.D.N.Y. 1983)

. . . Exxon also relies on sections 211.23 and 211.25(b) which provide- as follows: 211.23. . . . . § 211.23 (1980). 211.25(b). . . . . § 211.25(b) (1980). This reliance is misplaced. . . . provision, wherein section 211.9(a) is contained, and a subpart A provision, such as sections 211.23 and 211.25 . . . See, e.g., 10 C.F.R. §§ 211.51, 211.-10(b)(2)(h), 211.23, 211.25; Pester Refining Co., 4 DOE ¶ 80,164 . . .

In FINE PAPER ANTITRUST LITIGATION, 98 F.R.D. 48 (E.D. Pa. 1983)

. . . He asks compensation for 211.25 hours essentially spent taking Mead depositions and reviewing documents . . .

SIEGEL OIL COMPANY, v. GULF OIL CORPORATION,, 701 F.2d 149 (Temp. Emer. Ct. App. 1983)

. . . . § 211.25, by substituting Acorn Petroleum, Inc. . . . it through another supplier or suppliers in accordance with normal business practices. 10 C.F.R. § 211.25 . . .

SIEGEL OIL COMPANY, a v. GULF OIL CORPORATION, a, 556 F. Supp. 302 (D. Colo. 1982)

. . . . § 211.25. . . . of petroleum products was discontinued on January 28, 1981. 42 Fed.Reg. 9909 (1981). . 10 C.F.R. § 211.25 . . .

In ARLAN S DEPARTMENT STORES, INC., 462 F. Supp. 1255 (S.D.N.Y. 1978)

. . . Time records verify 211.25 hours, and the remaining 575 hours is alleged to have been spent reviewing . . . For these reasons and because there is no substantiation in time records in excess of 211.25 hours, the . . .

NEW YORK CITY TRANSIT AUTHORITY v. EXXON CORPORATION, 423 F. Supp. 491 (S.D.N.Y. 1976)

. . . FEO Regulations § 211.25. . . . .

AMTEL, INC. v. FEDERAL ENERGY ADMINISTRATION G., 536 F.2d 1378 (Temp. Emer. Ct. App. 1976)

. . . Decision and Order granting Whitco exception relief from the supplier substitution regulation, 10 CFR § 211.25 . . . The effect of the sale of South Central by Sun to Amtel was, pursuant to 10 CFR § 211.25, to make Amtel . . . The substitute supplier provisions, 10 CFR § 211.25, were intended to afford a degree of flexibility . . . The use of 10 CFR § 211.25 is subject to the requirement that any substitutions of suppliers made pursuant . . . Whitco’s case was warranted, and the FEA granted Whitco an exception from the provisions of 10 CFR § 211.25 . . .

NESS INVESTMENT CORPORATION, v. UNITED STATES DEPARTMENT OF AGRICULTURE, FOREST SERVICE,, 512 F.2d 706 (9th Cir. 1975)

. . . . § 211.25 (a) Class One cases, decisions. . . .

ST. PAUL FIRE AND MARINE INSURANCE COMPANY, a v. TOWN OF MONONGAH, WEST VIRGINIA, a O. C., 209 F. Supp. 514 (N.D.W. Va. 1962)

. . . and subsequent months (under circumstances hereinafter detailed) it reduced its monthly deposits to $211.25 . . . regular bank depository, sufficient sums to make up the difference between the current payments of $211.25 . . .

McGOGNEY v. MUTUAL LIFE INS. CO. OF NEW YORK, 103 F.2d 649 (3d Cir. 1939)

. . . based upon the tables set forth in section 10, and determined that the policy had a cash value of $211.25 . . .