Florida Statute 211.31 | 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. 211.31

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 Citing Statute 211.31

Total Results: 20

Ago

Court: Fla. Att'y Gen. | Date Filed: 1984-05-03T00:53:00-07:00

Snippet: PART II OF CH. 211, F.S., AS IMPOSED IN SECTION 211.31, F.S.? The first question should, in my opinion

Florida Department of Revenue v. Ford

Court: Fla. Dist. Ct. App. | Date Filed: 1982-08-11T00:00:00-07:00

Citation: 417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Snippet: tax on the severance of minerals under sections 211.31 and 211.3106, Florida Statutes (1982). The usual

State v. Escobedo

Court: Fla. Dist. Ct. App. | Date Filed: 1981-09-08T00:53:00-07:00

Citation: 404 So. 2d 760

Snippet: legal efficacy... ." King v. State, 43 Fla. 211, 31 So. 254 (1901) (syllabus by court, no. 2). On the

Ago

Court: Fla. Att'y Gen. | Date Filed: 1979-11-26T23:53:00-08:00

Snippet: minerals . . . for commercial use.' Section 211.31(1), F. S. (1978 Supp.). Section211.33(2)(a), F.

Ago

Court: Fla. Att'y Gen. | Date Filed: 1979-01-18T23:53:00-08:00

Snippet: tax and a 1 percent county excise tax. Section 211.31, F. S. (1978 Supp.), provides for an excise tax

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-10-10T00:53:00-07:00

Snippet: taxable year . . . . (Emphasis supplied.) Section 211.31(1), F.S., levies the severance tax of 5 percent…refunds under the provisions of s. 211.32(3). Section 211.31(1), F.S. (1)(a) A taxpayer shall be entitled to… the Land Reclamation Trust Fund pursuant to s. 211.31(1)(b), F.S., where they are in turn held, pursuant… the Land Reclamation Trust Fund pursuant to s. 211.31(1), supra. The use of a trust fund to maintain

Kirk v. Baker

Court: Fla. | Date Filed: 1969-04-14T23:53:00-08:00

Citation: 224 So. 2d 311

Snippet: such *318 inherent power. King v. State, 43 Fla. 211, 31 So. 254 (Fla. 1901); White v. Polk County, 17 Iowa

Thornton v. Culver

Court: Fla. | Date Filed: 1958-10-01T00:00:00-08:00

Citation: 105 So. 2d 489

Snippet: announced the distinction in King v. State, 43 Fla. 211, 31 So. 254. Recognizing the distinction, therefore

Norwood v. Mayo

Court: Fla. | Date Filed: 1954-07-23T00:53:00-07:00

Citation: 74 So. 2d 370

Snippet: indictment for forgery, King v. State, 43 Fla. 211, 31 So. 254. Compare State v. Klugherz, 91 Minn. 406

Hall v. State

Court: Fla. | Date Filed: 1939-03-14T00:00:00-08:00

Citation: 187 So. 392, 136 Fla. 644, 1939 Fla. LEXIS 1591

Snippet: absent or unable to act. King v. State, 43 Fla. 211, 31 So. 254; Paleaz v. State, 107 Fla. 50, 144 So.

Hepburn v. Chapman

Court: Fla. | Date Filed: 1933-03-16T00:00:00-08:00

Citation: 149 So. 196, 109 Fla. 133

Snippet: laid down in the case of King v. State, 43 Fla. 211, 31 So.2d 254, which case was discussed and quoted

Pelaez v. State

Court: Fla. | Date Filed: 1932-10-18T00:00:00-08:00

Citation: 144 So. 364, 107 Fla. 50

Snippet: Compiled General Laws. King v. State, 43 Fla. 211, 31 So. 254. It is true the constitution does not expressly…recognized by statutes. See King v. State, 43 Fla. 211, 31 So. 254. The motion to quash the information was

Blitch v. Buchanan

Court: Fla. | Date Filed: 1930-11-12T00:00:00-08:00

Citation: 131 So. 151, 100 Fla. 1202

Snippet: judicial functions. See King v. State, 43 Fla. 211, 31 So. R. 254. There may be other exceptions. See

Segars v. State of Florida

Court: Fla. | Date Filed: 1927-12-14T00:00:00-08:00

Citation: 115 So. 537, 94 Fla. 1128

Snippet: 5974, Rev. Gen. Stats. King v. State, 43 Fla. 211, 31 So. 254. See also in this connection Thalheim v

Sawyer v. State of Florida

Court: Fla. | Date Filed: 1927-06-29T00:00:00-08:00

Citation: 113 So. 726, 94 Fla. 60

Snippet: inherent without statute. King v. State, 43 Fla. 211, 31 So. 254. Where a court has potential jurisdiction

Akin v. State

Court: Fla. | Date Filed: 1923-12-20T00:00:00-08:00

Citation: 86 Fla. 564, 98 So. 609

Snippet: 408, 10 South. Rep. 894; King v. State, 43 Fla. 211, 31 South. Rep. 254; Turnipseed v. State, 45 Fla. 110

Whitfield v. State

Court: Fla. | Date Filed: 1923-01-26T00:00:00-08:00

Citation: 85 Fla. 142, 95 So. 430

Snippet: 70, 32 South. Rep. 109; King v. State, 43 Fla. 211, 31 South. Rep. 254. The modification of the fourth

Hobbs v. State

Court: Fla. | Date Filed: 1922-04-05T00:00:00-08:00

Citation: 83 Fla. 480, 91 So. 555

Snippet: 70, 32 South. Rep. 109; King v. State, 43 Fla. 211, 31 South. Rep. 254; Baker v. Chatfield, 23 Fla. 540

Harrell v. State

Court: Fla. | Date Filed: 1920-03-04T00:00:00-08:00

Citation: 79 Fla. 220, 83 So. 922

Snippet: conjunction “and.” In the case of King v. State, 43 Fla. 211, 31 South. Rep. 254, where the plaintiff in error had

Ruge v. Webb Press Co.

Court: Fla. | Date Filed: 1916-04-18T00:00:00-08:00

Citation: 71 Fla. 536

Snippet: 1906, Compiled Laws 1914; King v. State, 43 Fla. 211, 31 South. Rep. 254; Graves v. J. M. Harris & Bro