Florida Statute 211.04 | 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. 211.04

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.

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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 Citing Statute 211.04

Total Results: 12

Gaudet v. Board

Court: District Court of Appeal of Florida | Date Filed: 2004-10-13

Citation: 900 So. 2d 574, 2004 WL 2290393

Snippet: organization,[2] it surely knew how to do so. See § 468.211(4), Fla. Stat. ("The board may, by rule, adopt the

Ago

Court: Florida Attorney General Reports | Date Filed: 2002-01-07

Snippet: s. 235.211(1)(c), Fla. Stat. See also, s. 235.211(4), Fla. Stat., providing that, except as otherwise

Ago

Court: Florida Attorney General Reports | Date Filed: 2001-01-12

Snippet: Fla. Stat. 2 367 So.2d 207 (Fla. 1978). 3 Id. at 211. 4 436 So.2d 299 (Fla. 5th DCA 1983). 5 Section 129

D.F. v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-05-01

Citation: 682 So. 2d 149, 1996 Fla. App. LEXIS 4393

Snippet: his supervisor. The state does not agree that 901.211(4) was violated because the officer’s strip search

DF v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-05-01

Citation: 682 So. 2d 149, 1996 WL 210135

Snippet: his supervisor. The state does not agree that 901.211(4) was violated because the officer's strip search

Ago

Court: Florida Attorney General Reports | Date Filed: 1977-03-22

Snippet: federal funding for this purpose. . . .' Section 370.0211(4). Other duties of the council included coastal

Downing v. Vaine

Court: District Court of Appeal of Florida | Date Filed: 1969-12-09

Citation: 228 So. 2d 622

Snippet: Stout, (1938) 120 N.J.L. 304, 199 A. 1, 118 A.L.R. 211. [4] Fort Myers Seafood Packers, Inc. v. Steptoe &

Daytona Beach News-Journal Corp. v. Firstamerica Development Corp.

Court: District Court of Appeal of Florida | Date Filed: 1966-01-04

Citation: 181 So. 2d 565, 1966 Fla. App. LEXIS 5793

Snippet: Wolfson v. Syrcuse Newspapers, Inc. 254 App.Div. 211, 4 N.Y.S.2d 640, aff’d. 279 N.Y. 716, 18 N.E.2d 676

Ganaway v. Henderson

Court: District Court of Appeal of Florida | Date Filed: 1958-06-24

Citation: 103 So. 2d 693

Snippet: [3] Holmberg v. Hardee, 90 Fla. 787, 108 So. 211. [4] International Realty Associates, Inc., v. McAdoo

East Coast Grocery Co. v. Collins

Court: Supreme Court of Florida | Date Filed: 1957-05-29

Citation: 96 So. 2d 793, 1957 Fla. LEXIS 3589

Snippet: Township 35 South, Range 40 East excepting the south 211.4 feet and the east 525 feet of the north 415 feet

Town of Howey-In-The-Hills v. Graessle

Court: Supreme Court of Florida | Date Filed: 1948-06-29

Citation: 36 So. 2d 619, 160 Fla. 638, 1948 Fla. LEXIS 816

Snippet: Florida, at Orlando, in Civil Order Book 1, page 211. "(4) Final Decree in the case of Palmora Company v

Kirksey v. Florida & Georgia Plank-Road Co.

Court: Supreme Court of Florida | Date Filed: 1857-01-15

Citation: 7 Fla. 23

Snippet: for is void for want of consideration.” 21 Wend. 211,4 Ala. 70. “ Where persons were incorporated with