CopyCited 67 times | Published | Court of Appeals for the Eleventh Circuit | 1997 U.S. App. LEXIS 7794, 1997 WL 157261
as regulations of the Postal Service. 39 C.F.R. § 211.2(a)(2). At the time of Hughes’ shooting, the Postal
CopyCited 28 times | Published | Supreme Court of Florida
...se of the state's general revenue fund, and the "second oil and gas tax" consisting of 20 percent of the total tax for the county in which the oil and gas is produced for the use of the general revenue fund of the board of county commissioners. Sec. 211.02(1) (a) and (b), Fla. Stat., F.S.A. Subsection (2) of Section 211.02 states the legislative intent in imposing "two separate taxes" as follows: "(2) It is the intention of the legislature to impose the first oil and gas tax as a state excise tax and to impose the second oil and gas tax as a county ex...
...As applied to the facts before the court this construction would not alter in any way the total taxes paid by Sun Oil Company to the state or the county, although it would necessitate a slightly different allocation of the funds in the hands of the county. Section 211.02 directs that all the county severance tax go into the general revenue fund of the county....
...ative intent even though to do this it is necessary to change the literal effect of some portions of the statute? We think it is under the circumstances here present. In the case under consideration we have this situation: The excise taxes levied by Section 211.02 in 1966 actually yielded and Sun Oil Company has paid the sum of $93,003.72, of which $18,600.74 was paid to Hendry County....
...lid legislative intent can and should be accomplished. Eliminating as constitutionally invalid so much of Chapter 211 as expressly exempts from ad valorem taxes personal property employed in producing natural oil and gas we come to subsection (2) of Section 211.02, which is as follows: "(2) It is the intention of the legislature to impose the first oil and gas tax as a state excise tax and to impose the second oil and gas tax as a county excise tax to compensate the county in which oil and gas i...
CopyCited 15 times | Published | District Court, S.D. Florida | 2015 WL 3551527
the writing.” Restatement (Second) op Contracts § 211(2) (1981) (emphasis added). Hence, that some customers
CopyCited 6 times | Published | District Court, S.D. Florida | 2012 WL 3265093
of the writing.” Restatement (Second) Contracts § 211(2). Plaintiffs’ claims can thus be established by
CopyCited 3 times | Published | Court of Appeals for the Eleventh Circuit | 2012 WL 2866091, 2012 U.S. App. LEXIS 14437
...have allowed certain approved entities to retain a percentage of state income taxes
withheld from the pay of eligible employees. In addressing this issue, this Court
stated:
"With regard to the disposition of the proceeds from state income
taxes, § 211.02[, Ala....
...fund to be used for the payment of public school teachers
salaries only.'
28
Case: 10-14282 Date Filed: 07/13/2012 Page: 29 of 45
1100993
"(Emphasis added.) Section 211.02 clearly and unequivocally provides
that all net proceeds of the state income tax must be used only for the
two specific purposes designated therein....
...ed for the payment of
public school teachers salaries only.' (Emphasis added.)
"S.B. 373 permits certain approved entities to retain a percentage
of state income taxes withheld from the pay of eligible employees.
However, § 211.02 requires that 'all net proceeds of [the state income]
tax' be used for the specific purposes set forth in § 211.02. Therefore,
for S.B. 373 not to be violative of § 211.02, the percentage withheld by
the approved entities must not constitute 'net proceeds of [the state
income] tax.'
"The Constitution of Alabama of 1901 does not define the phrase
'all net proceeds of such tax' as used in § 211.02....
...es not remit those taxes
in their entirety to the State, is it possible that such retained amounts
would constitute 'charges which may be rightly deducted,' rather than
'net proceeds of the tax,' so that the Act would not run afoul of § 211.02?
The answer to that question is 'no.'
"In Opinion of the Justices No....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 54 Oil & Gas Rep. 420, 1976 Fla. App. LEXIS 14119
...ent Corp. v. Florida Ranchettes, Inc., Fla.App. (1st),
220 So.2d 451 (1969), and Kirk v. Smith, Fla.App. (1st),
253 So.2d 492 (1971). This becomes even more definite when we consider in para materia certain sections of Chapter 211, Florida Statutes. §
211.02, Florida Statutes, levies an excise tax upon the severing of oil or gas from the ground....
CopyCited 1 times | Published | District Court, S.D. Florida | 2015 WL 3551555
the writing.” Restatement (Second) op Contracts § 211(2) (1981) (emphasis added). Hence, that some customers
CopyAgo (Fla. Att'y Gen. 1984).
Published | Florida Attorney General Reports
Mr. Randy Miller Executive Director Department of Revenue Carlton Building Tallahassee, Florida 32301 Dear Mr. Miller: You requested my opinion on the following questions: 1. IS HYDROGEN SULFIDE TAXABLE UNDER PART I OF CH. 211 , F.S., AS IMPOSED IN SECTION 211.02 , FLORIDA STATUTES? 2....
...catalyst, and the conversion of hydrogen sulfide to sulfur is more like the manufacture of motor gasoline from crude than it is to the extraction of liquified hydrocarbon from separator gas; the sulfur so manufactured is sold as a disparate product. Section 211.02 (1)....
...s of hydrocarbons and non-hydrocarbons of the gas stream produced, and not merely the hydrocarbon elements thereof. In summary, until legislatively determined otherwise, it is my opinion that the tax on the production or severance of gas levied by s 211.02 (1), F.S., applies to hydrogen sulfide....
CopyPublished | District Court of Appeal of Florida | 1978 Fla. App. LEXIS 15134
...perty tax owing on the producing equipment. There are no factual issues. The determination of the issues turns on the case of Small v. Sun Oil Company,
222 So.2d 196 (Fla.1969) and the subsequent amendment to Section
211.13, Florida Statutes (1971). Section
211.02, Florida Statutes (1967), when Small v....
...f Florida (1972), there is no longer a legislative intent by which we can validly determine a set-off should be made against the severance tax for any ad valorem taxes due on equipment. The appellant argues the necessary statutory intent is found in Section 211.02(2), Florida Statutes (1975), which states the one percent severance tax owed the county is imposed “to compensate the county in which oil and gas is produced for the loss of ad valorem taxes by reason of the provision of this chapter, . . . ” Since the provision of the chapter removing ad valorem taxes on oil producing machinery has been repealed, the sentiment expressed in Section 211.02(2) is to that extent no longer effective....
CopyPublished | Florida 1st District Court of Appeal | 63 Oil & Gas Rep. 581, 1979 Fla. App. LEXIS 14935
an offsetting credit in the amount of their Section
211.02 excise taxes paid. The Santa Rosa County property
