Chapter 211 TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS
- PART I TAX ON PRODUCTION OF OIL AND GAS(ss. 211.01-211.25)
- 211.01 Definitions.
- 211.02 Oil production tax; basis and rate of tax; tertiary oil.
- 211.025 Gas production tax; basis and rate of tax.
- 211.0251 Credit for contributions to eligible nonprofit scholarship-funding organizations.
- 211.026 Sulfur production tax; basis and rate of tax.
- 211.027 Exemptions.
- 211.04 Assessment upon escaped oil; claims against same.
- 211.06 Oil and Gas Tax Trust Fund; distribution of tax proceeds.
- 211.075 Payment of tax; returns; filing requirements; estimated tax declarations.
- 211.076 Interest and penalties; failure to pay tax or file return; estimated tax underpayments.
- 211.09 Collection of tax; duties of producer, operator, and purchaser.
- 211.125 Administration of law; books and records; powers of the department; refunds; enforcement provisions; confidentiality.
- 211.13 Tax exclusive.
- 211.18 Records.
- 211.25 Tax crimes; punishment for violation of this part.
- PART II TAX ON SEVERANCE OF SOLID MINERALS(ss. 211.30-211.34)
- 211.30 Definitions.
- 211.31 Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.
- 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.
- 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax.
- 211.3108 Exemptions.
- 211.32 Tax on solid minerals; Land Reclamation Trust Fund; refund for restoration and reclamation.
- 211.33 Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.
- 211.335 Tax crimes; punishment for violation of this part.
- 211.34 Local ordinances not preempted.