(1) The tax on oil production shall be due and payable on or before the 25th day of the month following the month production occurred. The tax on gas production and the tax on sulfur production shall be due and payable on or before the 25th day of the second month following the end of each calendar quarter.
(2) Each producer shall file a return prescribed by the department listing the kind and quality of taxable products, the source and county of production, and the location of all oil or gas wells from which taxable products were produced. The return shall be filed on or before the last day prescribed for payment of the tax and shall be signed and verified under oath by the producer or the producer’s authorized representative.

(a) The return shall include a statement of the tax due under this part and such other information as the department may reasonably require.
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Florida Statutes 211.075

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Day: means the standard calendar period of 24 consecutive hours ending at 12 o'clock midnight. See Florida Statutes 211.01
  • Department: means the Department of Revenue. See Florida Statutes 211.01
  • Gas: means all natural gas, including casinghead gas, and all hydrocarbons not defined as oil, but excludes any hydrogen sulfide gas or sulfur contained, produced, or recovered from such hydrogen sulfide gas. See Florida Statutes 211.01
  • Month: means a calendar month. See Florida Statutes 211.01
  • Oil: means crude petroleum oil or other hydrocarbon, regardless of gravity, which is produced at the well in liquid form by ordinary production methods and which is not the result of condensation of gas after it leaves the reservoir. See Florida Statutes 211.01
  • Person: means any individual, firm, partnership, joint adventure, syndicate, association, business trust, estate, trust, fiduciary, corporation, group, or combination. See Florida Statutes 211.01
  • Producer: means any person who owns, controls, manages, or leases any oil or gas property or oil or gas well or any person who produces in any manner any taxable product, including any person owning any royalty or other interest in any taxable product or its value, whether the taxable product is produced by, or on behalf of, such person under a lease contract or otherwise. See Florida Statutes 211.01
  • Production: means the total gross quantity of each taxable product severed during a month, measured as required by this part. See Florida Statutes 211.01
  • Sulfur: means any sulfur produced or recovered from hydrogen sulfide gas contained in oil or gas production. See Florida Statutes 211.01
(b) A return shall be filed even though no tax is due. Any tax, penalty, or interest due shall be remitted with the return.
(3)(a) Each person subject to the tax under s. 211.025 or s. 211.026 shall file, on a form prescribed by the department, a declaration of estimated tax on or before the 25th day of the month following the month production occurred and shall remit to the department an amount equal to 90 percent of the estimated tax.
(b) The declaration may be amended under rules prescribed by the department, and the installment due shall be increased or decreased to reflect the change in estimated tax occasioned by the amendment.
(c) The department may provide for credit of any overpayment of amounts due under this part which the department determines to have been made against the installment required under this subsection.
(d) Any estimated tax paid for a month shall be deemed assessed upon the last date for payment of the tax under subsection (1).
(4) If any due date prescribed by this section falls on a Saturday, Sunday, or state or federal holiday, the last date prescribed for filing or payment shall be the next day which is not a Saturday, Sunday, or holiday. The date of receipt by the department, or the postmark date if mailed, shall determine the timeliness of payment or filing.
(5) The department may grant an extension of time for payment, or filing of a return, upon written request submitted on or before the due date.
  Previous section
Next section  
 Part I Contents