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The Florida Statutes

The 2017 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. 211.027
211.027 Exemptions.The following on-shore production is not subject to any tax imposed under this part:
(1) Oil or gas production used for lease operations on the lease or unit where produced.
(2) Gas returned to a horizon or horizons in the field where produced, either through wells on the lease from which produced or wells on other leases.
(3) Gas vented or flared directly into the atmosphere, provided such gas is not otherwise sold.
History.s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.