§ 211.027, Fla. Stat. · Part I. TAX ON PRODUCTION OF OIL AND GAS

Exemptions.

Verbatim from the official edition

Text — 2026 Florida Statutes

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.

Notes and commentary — not statutory text

History

s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.

Source of truth

Edition: 2026 Florida Statutes
Official file: https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0211/0211.html
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.