Florida Florida Statutes
§ 211.027 — Exemptions
FS § 211.027Ch. 211
Statute text
View on sourceThe 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.
Legislative history
s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.