Florida Statute 211.01 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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. 211.01

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, computed at a temperature of 60 degrees Fahrenheit, after deduction for the full percent of basic sediment, water, and other impurities as ascertained by centrifugal or other recognized and customary tests.

(2) “Casinghead gas” means gas produced with oil from oil wells, the gas being taken from the well through the casinghead, or the liquid hydrocarbons in solution which may be separated in part by a reduction in pressure at the wellhead and separated more completely in a separator or absorption plant or by another manufacturing process.

(3) “Completion date” means the day, month, and year that a new productive well, a previously shut-in well, or a temporarily abandoned well is completed, repaired, or recompleted and the operator begins producing oil or gas in commercial quantities.

(4) “Cubic foot” means a unit of measurement for gas production and is the volume of gas contained in one cubic foot of space at a base temperature of 60 degrees Fahrenheit and a base pressure of 14.65 pounds per square inch absolute, pressure and specific gravity corrections to be made according to Boyle’s Law and a test made by the balance method, respectively.

(5) “Day” means the standard calendar period of 24 consecutive hours ending at 12 o’clock midnight.

(6) “Department” means the Department of Revenue.

(7) “Gas” means all natural gas, including casinghead gas, and all hydrocarbons not defined as oil, but excludes any hydrogen sulfide gas or sulfur contained, produced, or recovered from such hydrogen sulfide gas.

(8) “Horizontal well” means a well completed with the wellbore in a horizontal or nearly horizontal orientation within 10 degrees of horizontal within the producing formation.

(9) “Long ton” means 2240 pounds and is the unit of measurement in the production of sulfur.

(10) “Mcf” means 1000 cubic feet and is the unit of measurement in the production of gas.

(11) “Month” means a calendar month.

(12) “New field well” means an oil or gas well completed after July 1, 1997, in a new field as designated by the Department of Environmental Protection.

(13) “Oil” means crude petroleum oil or other hydrocarbon, regardless of gravity, which is produced at the well in liquid form by ordinary production methods and which is not the result of condensation of gas after it leaves the reservoir.

(14) “Operator” means the person in charge of a production operation by which taxable oil, gas, or sulfur products are severed.

(15) “Person” means any individual, firm, partnership, joint adventure, syndicate, association, business trust, estate, trust, fiduciary, corporation, group, or combination.

(16) “Producer” means any person who owns, controls, manages, or leases any oil or gas property or oil or gas well or any person who produces in any manner any taxable product, including any person owning any royalty or other interest in any taxable product or its value, whether the taxable product is produced by, or on behalf of, such person under a lease contract or otherwise.

(17) “Production” means the total gross quantity of each taxable product severed during a month, measured as required by this part.

(18) “Purchaser” means any person who directly or indirectly buys, takes, transports, or otherwise removes any production of a taxable oil, gas, or sulfur product to his or her account from a well, lease, or source of supply.

(19) “Sever” means to extract or withdraw any taxable oil, gas, or sulfur product from below the surface of the soil or water of this state by natural or mechanically enforced flow; to produce or recover sulfur from hydrogen sulfide gas; to withdraw from any natural or artificial surface reservoir or water surface, by any means whatsoever, any taxable product upon which tax imposed under this part has not been paid; or to recover any escaped taxable product upon which tax imposed under this part has not been paid.

(20) “Shut-in well” means an oil or gas well that has been taken out of service for economic reasons or mechanical repairs.

(21) “Small well oil” means oil produced from a well from which less than 100 barrels of oil per day are severed, considering only those days of the month during which production of oil from the well actually occurred.

(22) “Sulfur” means any sulfur produced or recovered from hydrogen sulfide gas contained in oil or gas production.

(23) “Taxable product” means the oil, gas, or sulfur severed by a producer during a month.

(24) “Taxable production” means the quantity of a taxable product severed during a month by a producer, measured as required by this part.

(25) “Taxpayer” means the person liable for any tax imposed under this part.

(26) “Temporarily abandoned well” means a permitted well or wellbore that has been abandoned by plugging in a manner that allows reentry and redevelopment in accordance with oil or gas rules of the Department of Environmental Protection.

History.—s. 1, ch. 22784, 1945; s. 1, ch. 23883, 1947; s. 11, ch. 25035, 1949; ss. 21, 35, ch. 69-106; s. 46, ch. 71-377; s. 1, ch. 86-178; s. 1105, ch. 95-147; s. 70, ch. 96-323.

F.S. 211.01 on Google Scholar

F.S. 211.01 on Casetext

Amendments to 211.01

Arrestable Offenses / Crimes under Fla. Stat. 211.01

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.01.

Annotations, Discussions, Cases:

Cases Citing Statute 211.01

Total Results: 20

AVANT DESIGN GROUP, INC., etc. v. AQUASTAR HOLDINGS, LLC, etc.

Court: District Court of Appeal of Florida | Date Filed: 2022-10-12

Snippet: this regard. Therefore, we 14 Section 501.211(1) provides for a statutory declaratory judgment,

STEWART AGENCY, INC., d/b/a EARL STEWART TOYOTA OF NORTH PALM BEACH v. ARRIGO ENTERPRISES, INC. d/b/a ARRIGO DODGE CHRYSLER JEEP RAM, etc.

Court: District Court of Appeal of Florida | Date Filed: 2019-03-06

Citation: 266 So. 3d 207

Snippet: 2d 489, 499 (Fla. 4th DCA 2001)). Section 501.211(1) allows “anyone aggrieved by a violation of” FDUTPA

Off Lease Only, Inc. v. LeJeune Auto Wholesale, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2016-02-24

Citation: 187 So. 3d 868, 2016 Fla. App. LEXIS 2679, 2016 WL 717662

Snippet: providing' for a remedy of injunc-tive relief (§ 501.211(1)), has, since 1993, provided a right to declaratory

Bailey v. St. Louis

Court: District Court of Appeal of Florida | Date Filed: 2016-02-03

Citation: 196 So. 3d 375, 2016 Fla. App. LEXIS 1375

Snippet: private cause of action for injunctive relief, § 501.211(1), and damages, § 501.211(2). Prior to 2001

Shawn Ahearn, on behalf of himself and all etc. v. Mayo Clinic, a Florida Corporation Mayo etc.

Court: District Court of Appeal of Florida | Date Filed: 2015-11-05

Citation: 180 So. 3d 165

Snippet: Unfair Trade Practices Act (“FDUTPA”), section 501.211(1), Florida Statutes, was extinguished by the Mayo

AHF-Bay Fund, LLC v. City of Largo, Florida

Court: District Court of Appeal of Florida | Date Filed: 2015-04-22

Citation: 169 So. 3d 133, 2015 Fla. App. LEXIS 5826, 2015 WL 1809577

Snippet: shall impose taxes as authorized by law); § 166.211(1), Fla. Stat. (2000) (limiting power to levy ad valorem

Bull Motors, LLC v. Brown

Court: District Court of Appeal of Florida | Date Filed: 2014-11-05

Citation: 152 So. 3d 32, 2014 Fla. App. LEXIS 18103, 2014 WL 5654266

Snippet: declaratory and injunctive relief pursuant to section 501.211(1) of the Florida Statutes, finding that when Bull

Wyndham Vacation Resorts, Inc. v. Timeshares Direct, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2012-09-07

Citation: 123 So. 3d 1149, 2012 WL 3870405, 2012 Fla. App. LEXIS 14997

Snippet: 694 So.2d 88, 90 (Fla. 3d DCA 1997). Section 501.211(1), Florida Statutes, permits a claim for injunctive

GRISOLIA v. Pfeffer

Court: District Court of Appeal of Florida | Date Filed: 2011-11-23

Citation: 77 So. 3d 732, 2011 Fla. App. LEXIS 18673, 2011 WL 5864806

Snippet: times. Title 8 U.S.C. Sec. 1304; 8 C.F.R. Secs. 211.1, 212.1 and 245 (1979). Cooke, 412 So.2d at 342.

Dorestin v. Hollywood Imports, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2010-08-11

Citation: 45 So. 3d 819, 2010 Fla. App. LEXIS 12337, 2010 WL 3154848

Snippet: establish a FDUTPA violation under section 501.211(1) without showing actual reliance on the misconduct

Hialeah Automotive, LLC v. Basulto

Court: District Court of Appeal of Florida | Date Filed: 2009-01-28

Citation: 22 So. 3d 586, 2009 Fla. App. LEXIS 566, 2009 WL 187584

Snippet: is otherwise likely to violate this part.” § 501.211(1), Fla. Stat. (2004). The buyers also requested declaratory

Schauer v. Morse Operations, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2009-01-05

Citation: 5 So. 3d 2, 2009 Fla. App. LEXIS 22, 2009 WL 18674

Snippet: injunctive relief under FDUTPA, which in section 501.211(1) provides that a person aggrieved by a violation

City First Mortg. Corp. v. Barton

Court: District Court of Appeal of Florida | Date Filed: 2008-07-16

Citation: 988 So. 2d 82, 2008 WL 2744274

Snippet: special damages. Smith, 872 So.2d at 994; ง 501.211(1); see Orkin Exterminating Co. v. Petsch, 872 So

OLEN PROPERTIES CORPORATION v. Moss

Court: District Court of Appeal of Florida | Date Filed: 2008-05-14

Citation: 984 So. 2d 558, 2008 WL 2038249

Snippet: court's entry of an injunction under section 501.211(1), Florida Statutes (2007). We note that an injunction

SDS Autos, Inc. v. Chrzanowski

Court: District Court of Appeal of Florida | Date Filed: 2007-11-26

Citation: 976 So. 2d 600, 2007 WL 4145222

Snippet: consumers aggrieved by FDUTPA violations. See § 501.211(1),(2), Fla. Stat. (2005). Given the restrictions

Ago

Court: Florida Attorney General Reports | Date Filed: 2007-01-31

Snippet: McCollum Attorney General BM/tjw 1 And see s. 166.211(1), Fla. Stat., providing: "Pursuant to s. 9, Art

In Re Commitment of Camper

Court: District Court of Appeal of Florida | Date Filed: 2006-07-28

Citation: 933 So. 2d 1271, 2006 WL 2088265

Snippet: appropriate courtroom behavior. See Fla. R.Crim. P. 3.211.[1] In Branch, which also involved a mentally incompetent

Jenkins v. State

Court: District Court of Appeal of Florida | Date Filed: 2006-01-25

Citation: 924 So. 2d 20, 2006 WL 167672

Snippet: covers searches of "an arrested person," see § 901.211(1), in this context "arrested" should not be interpreted

Smith v. 2001 South Dixie Highway, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2004-05-12

Citation: 872 So. 2d 992, 2004 Fla. App. LEXIS 6624, 2004 WL 1057794

Snippet: injunctive relief, which is authorized under section 501.211(1), the relief she requests here is reinstatement

Orkin Exterminating Co., Inc. v. Petsch

Court: District Court of Appeal of Florida | Date Filed: 2004-02-06

Citation: 872 So. 2d 259, 2004 WL 221065

Snippet: seeks injunctive relief under FDUTPA. Section 501.211(1) authorizes injunctive relief, even if that relief