Florida Statute 211.02 | 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. 211.02

211.02 Oil production tax; basis and rate of tax; tertiary oil and mature field recovery 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 otherwise provided in this part, the tax is levied on the basis of the entire production of oil in this state, including any royalty interest. Such tax shall accrue at the time the oil is severed and shall be a lien on production regardless of the place of sale, to whom sold, or by whom used, and regardless of the fact that delivery of the oil may be made outside the state.

(1) The amount of tax shall be measured by the value of the oil produced and saved or sold during a month. The value of oil shall be taxed at the following rates:

(a) Small well oil, 5 percent of gross value.

(b) Tertiary oil and mature field recovery oil:

1. One percent of the gross value of oil on the value of oil $60 and below;

2. Seven percent of the gross value of oil on the value of oil above $60 and below $80; and

3. Nine percent of the gross value of oil on the value of oil $80 and above.

(2)(a) For the purposes of this section, “value” means the sale price or market price of a barrel of oil at the mouth of the well in its natural, unrefined condition. If the oil is exchanged for something other than cash, if there is no sale at the mouth of the well, or if the sale price is not indicative of the true value or market price of the oil produced, value shall be determined by the sale price of oil of like kind and quality, considering any differences in the place of production or sale.

(b) Any charges prepaid by the producer or included in the invoice price for delivery of the oil shall be deducted from the gross proceeds of the sale which are used to determine the value of oil produced, provided the oil was sold at a delivered price.

(c) The value of oil produced shall not include any wellhead or other production taxes imposed by the United States on the producer, to the extent that such taxes do not provide a credit or deduction for the tax imposed under this part.

(3)(a) The term “tertiary oil” means the excess barrels of oil produced, or estimated to be produced, as a result of the actual use of a tertiary recovery method in a qualified enhanced oil recovery project, over the barrels of oil which could have been produced by continued maximum feasible production methods in use prior to the start of tertiary recovery. A “qualified enhanced oil recovery project” means a project for enhancing recovery of oil which meets the requirements of 26 U.S.C. s. 43(c)(2) or substantially similar requirements.

(b) The department may establish the method to be used by producers to determine the taxable production of tertiary oil and may require a producer or operator to furnish any information the department deems necessary for this purpose.

(4) As used in this section, the term “mature field recovery oil” means the barrels of oil recovered from new wells that begin production after July 1, 2012, in fields that were discovered prior to 1981.

(5) Oil production shall be measured or gauged. Mechanical metering systems using meters of a type generally approved for use in the industry may be used to measure oil production. If tank tables are used to determine oil production, tables compiled to show 100 percent of the full capacity of tanks, without deduction for overage or losses in handling, shall be used; or the oil production shall be adjusted to a basis of 100 percent of the full capacity of tanks if oil production is determined using tank tables compiled to show less than 100 percent of the full capacity of tanks. Oil production shall be expressed in barrels.

(6) The tax imposed under this section shall be administered, collected, and enforced by the department.

(7) As used in this section, the term “oil” does not include gas-phase hydrocarbons that are transported into the state, injected in the gaseous phase into a natural gas storage facility permitted under part I of chapter 377, and later recovered as a liquid hydrocarbon.

History.—s. 2, ch. 22784, 1945; s. 2, ch. 23883, 1947; s. 1, ch. 77-408; s. 6, ch. 79-255; s. 19, ch. 83-339; s. 2, ch. 86-178; s. 1, ch. 2009-139; s. 6, ch. 2012-32; s. 24, ch. 2013-15; s. 2, ch. 2013-205.

F.S. 211.02 on Google Scholar

F.S. 211.02 on Casetext

Amendments to 211.02

Arrestable Offenses / Crimes under Fla. Stat. 211.02

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.02.

Annotations, Discussions, Cases:

Cases Citing Statute 211.02

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: statutory cause of action premised on section 501.211(2). This statute reads, in relevant part, as follows:

MAROONE CHEVROLET, LLC d/b/a MAROONE CHEVROLET v. GERMAN ALVARADO

Court: District Court of Appeal of Florida | Date Filed: 2022-07-06

Snippet: ”). Pursuant to the plain wording of section 501.211(2), Florida Statutes (2000), which provides remedies

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: declaratory or injunctive relief, and section 501.211(2) provides that “a person who has suffered a loss

PLANTATION GENERAL HOSPITAL LIMITED PARTNERSHIP v. DIVISION OF ADMIN. HEARINGS, BERNARD BELZI, etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-04-04

Citation: 243 So. 3d 985

Snippet: no court shall abrogate the provisions of s. 766.211(2).” The Estate also cites St. Mary’s Hospital, Inc

J.P. Morgan Securities, LLC v. Geveran Investments Ltd.

Court: District Court of Appeal of Florida | Date Filed: 2017-08-04

Citation: 224 So. 3d 316, 2017 WL 3318715, 2017 Fla. App. LEXIS 11274

Snippet: as common law claims for rescission. Section 517.211(2) limits liability to persons involved directly in

J.P. Morgan Securities v. Geveran Investments

Court: District Court of Appeal of Florida | Date Filed: 2017-07-31

Snippet: as common law claims for rescission. Section 517.211(2) limits liability to persons involved directly

JP Morgan Securities v. Geveran Investments

Court: District Court of Appeal of Florida | Date Filed: 2017-06-05

Snippet: as common law claims for rescission. Section 517.211(2) limits liability to persons involved directly

Lighting Science v. Geveran Investments

Court: District Court of Appeal of Florida | Date Filed: 2017-06-05

Snippet: as common law claims for rescission. Section 517.211(2) limits liability to persons involved directly

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: recoverable under FDUTPA. 2 See § 501.211(2), Fla. Stat. *870 (2014) (providing

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: against the two Appellees pursuant to section 501.211(2), Florida Statutes (2006), because it was a competitor

W.B. v. State

Court: District Court of Appeal of Florida | Date Filed: 2015-11-12

Citation: 179 So. 3d 411, 2015 Fla. App. LEXIS 16912, 2015 WL 7008164

Snippet: protective eyewear, as required by section 316.211(2) of the Florida Statutes. This statute requires

W.B. v. State

Court: District Court of Appeal of Florida | Date Filed: 2015-11-12

Snippet: protective eyewear, as required by section 316.211(2) of the Florida Statutes. This statute requires

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: 8 Section 501.211(2), Florida Statutes, provides in part, “[i]n any

Caribbean Cruise Line, Inc. v. Better Business Bureau of Palm Beach County, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2015-06-03

Citation: 169 So. 3d 164, 43 Media L. Rep. (BNA) 2964, 2015 Fla. App. LEXIS 8497, 2015 WL 3480114

Snippet: amendment to section 501.211(2), Florida Statutes. Prior to 2001, section 501.211(2) read: In any individual

Caribbean Cruise Line, Inc. v. Better Business Bureau of Palm Beach County, Inc., d/b/a Better Business Bureau of Southeast Florida And The Caribbean and Council of Better Business Bureaus, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2015-06-03

Snippet: amendment to section 501.211(2), Florida Statutes. Prior to 2001, section 501.211(2) read: In any

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: can recover “actual damages” under section 501.211(2), it may obtain injunctive relief under section

Eagletech Communications, Inc. v. Bryn Mawr Investment Group, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2012-02-01

Citation: 79 So. 3d 855, 2012 WL 280242, 2012 Fla. App. LEXIS 1346

Snippet: 517.301, Florida Statutes (2000).7 Section 517.211(2) creates a civil remedy for a violation of section

Kuvin v. City of Coral Gables

Court: District Court of Appeal of Florida | Date Filed: 2010-08-25

Citation: 45 So. 3d 836, 2010 Fla. App. LEXIS 20776, 2010 WL 3324938

Snippet: transportation. Moreover, the dimensions of a Ford F-150 (211.2 inches x 78.9 inches x 73.7 inches) are comparable

Kuvin v. City of Coral Gables

Court: District Court of Appeal of Florida | Date Filed: 2010-08-25

Citation: 62 So. 3d 625, 2010 Fla. App. LEXIS 12416, 2010 WL 6570552

Snippet: transportation. Moreover, the dimensions of a Ford F-150 (211.2 inches x 78.9 inches x 73.7 inches) are comparable

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: “actual damages” within the meaning of section 501.211(2), Florida Statutes (2008), Florida case law has