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   | The Florida Statutes 
  
  
  
  |  | The 2025 Florida Statutes 
   
  
  
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CHAPTER 211PART I TAX ON PRODUCTION OF OIL AND GAS211.02Oil production tax; basis and rate of tax; tertiary oil and mature field recovery oil. 211.025Gas production tax; basis and rate of tax. 211.0251Credit for contributions to eligible nonprofit scholarship-funding organizations. 211.0252Credit for contributions to the New Worlds Reading Initiative. 211.0253Credit for contributions to eligible charitable organizations. 211.026Sulfur production tax; basis and rate of tax. 211.04Assessment upon escaped oil; claims against same. 211.06Oil and Gas Tax Trust Fund; distribution of tax proceeds. 211.075Payment of tax; returns; filing requirements; estimated tax declarations. 211.076Interest and penalties; failure to pay tax or file return; estimated tax underpayments. 211.09Collection of tax; duties of producer, operator, and purchaser. 211.125Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality. 211.25Tax crimes; punishment for violation of this part. |  |  |