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. 211.31

211.31 Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.—

(1) There is hereby levied, to be collected as provided herein, an excise tax upon every person engaging in the business of severing solid minerals, except phosphate rock and heavy minerals, from the soils and waters of this state for commercial use. Such tax shall be 8 percent of the value at the point of severance of the identifiable solid minerals severed. The proceeds of the tax imposed by this section shall be paid into the State Treasury as follows:

(a) Thirty-two percent to the credit of the General Revenue Fund of the state; and

(b) Sixty-eight percent to the credit of the Minerals Trust Fund.

(2) On April 1 of each year until such funding ends, the Secretary of Environmental Protection shall report to the Governor, the President of the Senate, and the Speaker of the House of Representatives as to the sufficiency of the Nonmandatory Land Reclamation Trust Fund and whether the funding of that fund needed substantially to complete the master reclamation plan as provided in s. 378.021 should be decreased, increased, or otherwise modified by law.

(3) Interest earned on funds within any trust fund created under this part shall be invested and reinvested to the credit of such trust fund in accordance with s. 17.61.

(4) The expenses of administering this part and ss. 378.021, 378.031, and 1004.346 shall be borne by the Land Reclamation Trust Fund, the Nonmandatory Land Reclamation Trust Fund, and the Phosphate Research Trust Fund.

(5) The purpose of the Minerals Trust Fund is to receive designated taxes on severance of minerals to fund the administrative costs of programs of this state established to reclaim those lands disturbed by the severance of minerals; to fund the geological survey of the state; to fund the regulation of oil and gas exploration and production; to serve as a repository for funds allocated pursuant to ss. 377.24(1), 377.2408(1), 377.2425(1)(b), 377.247, and 377.41 that will enable the Department of Environmental Protection to respond without delay to incidents that affect safety or threaten to cause environmental damage or contamination as a result of incidents involving petroleum exploration and production activities; and to make available immediately to such department funds sufficient to correct violations such as an operator’s failure to adequately plug, abandon, or restore production sites or other test sites and facilities after operations cease, if the permittee or operator does not correct the violation within a reasonable time. On June 30 of each fiscal year, beginning with fiscal year 2000-2001, of any funds credited to the Minerals Trust Fund from severance taxes in excess of 150 percent of the legislative appropriation from the Minerals Trust Fund, 50 percent of the excess shall be transferred to the General Revenue Fund and 50 percent of the excess shall be transferred to the Nonmandatory Land Reclamation Trust Fund.

History.—ss. 1, 3, ch. 71-105; s. 2, ch. 75-40; s. 1, ch. 77-406; s. 1, ch. 78-136; s. 7, ch. 79-255; s. 2, ch. 81-35; s. 112, ch. 81-259; s. 8, ch. 81-295; s. 9, ch. 87-96; s. 7, ch. 87-331; s. 2, ch. 94-197; s. 49, ch. 94-356; s. 9, ch. 96-321; s. 1, ch. 2000-176; s. 4, ch. 2003-5; s. 184, ch. 2003-261; s. 15, ch. 2009-21; s. 2, ch. 2010-206.

F.S. 211.31 on Google Scholar

F.S. 211.31 on Casetext

Amendments to 211.31

Arrestable Offenses / Crimes under Fla. Stat. 211.31

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.31.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE REDF MARKETING, LLC, LLC, v. LLC, LLC, v. LLC, v. v. J. LLC, LLC, L. LLC, L. C. P. A. P. A. G. LLC, v. LLC, LLC, LLC, v. CB LLC, LLC, v. LLC, v. LLC, LLC, v. L. CPA, P. A. L. J LLC, LLC, v. LLC,, 536 B.R. 646 (Bankr. W.D.N.C. 2015)

. . . alleged to have been made on August 3, 2010 ($430.67), August 12, 2010 ($4186.38), and August 19, 2010 ($211.31 . . .

BROWN BARK I, L. P. v. TRAVERSE CITY LIGHT POWER DEPARTMENT,, 736 F. Supp. 2d 1099 (W.D. Mich. 2010)

. . . recorded pursuant to the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.31 . . .

BROTHERHOOD OF RAILWAY CARMEN DIVISION, TRANSPORTATION COMMUNICATIONS INTERNATIONAL UNION, v. PE A,, 64 F.3d 702 (D.C. Cir. 1995)

. . . . § 211.31(a) (1994). . . . The BRC reasons as follows: Section 211.31(a) of the regulations provides, in its entirety, that [t]he . . . An appropriate notice is published in the FEDERAL REGISTER. 49 C.F.R. § 211.31(a) (emphases as provided . . . Unfortunately for the BRC, section 211.31(a) meets the tests used by the Supreme Court in finding that . . . But the most persuasive evidence of the nature of section 211.31(a) is provided by the agency itself. . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . readily known and valued, as in the levying of an excise tax on the severance of minerals under sections 211.31 . . .

VANT HUL, v. CITY OF DELL RAPIDS,, 465 F. Supp. 1231 (D.S.D. 1979)

. . . earnings in mitigation of her damages ($1142.25 at 6% interest from January, 1976, for a total of $211.31 . . .

AMALGAMATED TRANSIT UNION, DIVISION v. BYRNE, T., 568 F.2d 1025 (3d Cir. 1977)

. . . See, e. g., Pa.Stat.Ann. tit. 43, §§ 211.31—.39. . . . .

FREDERICK WARNE COMPANY, LIMITED, v. THE UNITED STATES, 62 Ct. Cl. 363 (Ct. Cl. 1926)

. . . registered letter informing plaintiff of the commissioner’s final determination of a deficiency of $211.31 . . .