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The Florida Statutes
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The 2023 Florida Statutes (including Special Session C)
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CHAPTER 211PART II TAX ON SEVERANCE OF SOLID MINERALS 211.31Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax. 211.3103Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 211.3106Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. 211.32Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation. 211.33Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records. 211.335Tax crimes; punishment for violation of this part. 211.34Local ordinances not preempted.
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