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Florida Statute 211.13 | Lawyer Caselaw & Research
F.S. 211.13 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 211.13

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 211
TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS
View Entire Chapter
F.S. 211.13
211.13 Tax exclusive.No other excise or license tax, in addition to the tax provided in this part, may be imposed by the state or by a county, municipality, drainage district, or road, school, or other taxing district within this state upon any person who produces in any manner any taxable product by taking it from the earth or water of this state. The value of land for ad valorem tax purposes shall not be increased by reason of the location thereon of any producing oil or gas equipment or machinery used in and around any oil or gas well which is actually used in the operation thereof or because there may be taxable products under the surface of the land.
History.s. 13, ch. 22784, 1945; s. 13, ch. 23883, 1947; s. 19, ch. 72-360; s. 1, ch. 77-102; s. 11, ch. 86-178.

F.S. 211.13 on Google Scholar

F.S. 211.13 on Casetext

Amendments to 211.13


Arrestable Offenses / Crimes under Fla. Stat. 211.13
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.13.



Annotations, Discussions, Cases:

Cases from cite.case.law:

DAKO DENMARK A S, v. LEICA BIOSYSTEMS MELBOURNE PARTY LTD. A S, v., 662 F. App'x 990 (Fed. Cir. 2016)

. . . Id. at col 211.13-18.' . . .

OTSUKA PHARMACEUTICAL CO. LTD. v. SANDOZ, INC. BV, BV, USA,, 678 F.3d 1280 (Fed. Cir. 2012)

. . . Ex Parte Reexamination Certificate, '528 patent col.211.13-16. . . .

JICARILLA APACHE NATION, v. U. S. DEPARTMENT OF INTERIOR,, 604 F. Supp. 2d 139 (D.D.C. 2009)

. . . . § 211.13(a) (1987). . . . .

SHOSHONE INDIAN TRIBE OF THE WIND RIVER RESERVATION, WYOMING, v. UNITED STATES, v., 56 Fed. Cl. 639 (Fed. Cl. 2003)

. . . . § 211.13(a) (1982-96)); Def.’s Second Supp. at 1 (quoting 25 C.F.R. § 211.13 (text unchanged until . . .

UNITED STATES, v. NAVAJO NATION, 123 S. Ct. 1079 (U.S. 2003)

. . . . §§ 211.13, 211.16, 211.17. . . .

UNITED STATES, v. NAVAJO NATION, 123 S. Ct. 1079 (U.S. 2003)

. . . . §§ 211.13, 211.16, 211.17. . . .

UNITED STATES v. NAVAJO NATION, 537 U.S. 488 (U.S. 2003)

. . . . §§211.13, 211.16, 211.17. . . .

INDEPENDENT PETROLEUM ASSOCIATION OF AMERICA, v. L. ARMSTRONG, v., 91 F. Supp. 2d 117 (D.D.C. 2000)

. . . . § 211.13; 25 U.S.C. § 212.16. . . .

THE NAVAJO NATION, v. UNITED STATES,, 46 Fed. Cl. 217 (Fed. Cl. 2000)

. . . With respect to royalties, sections 211.13, 211.16, and 211.17 contain very extensive and explicit procedures . . .

INDEPENDENT PETROLEUM ASSOCIATION OF AMERICA, v. BABBITT,, 92 F.3d 1248 (D.C. Cir. 1996)

. . . . § 211.13 (1995) (tribal leases); 25 C.F.R. § 212.16 (1995) (Indian allotted land leases). . . . See, e.g., OCSLA, 43 U.S.C. § 1337(a)(1)(A); MLA, 30 U.S.C. § 226(b); see also 25 C.F.R. § 211.13 (1995 . . . See OCSLA, 43 U.S.C. § 1337(a)(1); MLA, 30 U.S.C. § 226; 25 C.F.R. § 211.13 (tribal leases); 25 C.F.R . . . . §§ 211.13(a) (tribal lands), 212.16 (allotted lands). . . .

AMOCO PRODUCTION CO. v. A. FRY,, 904 F. Supp. 3 (D.D.C. 1995)

. . . . § 211.13 (tribal leases); and 25 C.F.R. § 212.16 (allotted leases). . . . .

ATLANTIC RICHFIELD COMPANY, v. LUJAN, Jr., 811 F. Supp. 1520 (N.D. Okla. 1992)

. . . . § 211.13 (1982) (tribal lands); 25 C.F.R. § 172.16 (1980), redesignated, 25 C.F.R. § 212.16 (1982) . . .

In SABEC,, 137 B.R. 659 (Bankr. W.D. Mich. 1992)

. . . . § 211.2; § 211.13. . . .

COTTON PETROLEUM CORP. v. NEW MEXICO, 490 U.S. 163 (U.S. 1989)

. . . limitations, §211.9, the term of each lease, §211.10, and royalty rates, methods, and times of payment, §§211.13 . . . The regulations also address the manner of payment and amount of rents and royalties, §§211.12, 211.13 . . .

JICARILLA APACHE TRIBE, v. SUPRON ENERGY CORPORATION, G., 728 F.2d 1555 (10th Cir. 1984)

. . . . § 211.13 (1982) (formerly codified at 25 C.F.R. § 171.13). . . . Section 211.13 contains a “favored nation clause” for calculating value: “ ‘value’ ... may ... be calculated . . . APPENDIX Pertinent Regulations 25 C.F.R. pt. 211, Bureau of Indian Affairs (1982). “§ 211.13 Rates of . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . Section 211.13, Florida Statutes (1981), in chapter 211, which imposes an excise tax on oil and gas as . . .

McWHIRTER DISTRIBUTING COMPANY, INC. v. TEXACO INC. M. A. P. OIL COMPANY, INC. v. TEXACO INC. v. DEPARTMENT OF ENERGY,, 668 F.2d 511 (Temp. Emer. Ct. App. 1981)

. . . . § 211.13(c)(3) by applying to DOE for an increase in their allotments of gasoline from Texaco. . . . to be assigned a supplier and a base period volume on a temporary or permanent basis. . 10 C.F.R. § 211.13 . . .

SHELL OIL COMPANY, v. NELSON OIL COMPANY, INC., 627 F.2d 228 (Temp. Emer. Ct. App. 1980)

. . . . § 211.13. . . . This certification by Nelson was required by 10 C.F.R. § 211.13(f), which states: Such application [for . . . The district court held that § 211.13(f) of the DOE regulations required that Nelson downward certify . . . Here, the district court found that the regulations, particularly 10 C.F.R. § 211.13(f), were clear, . . . Nelson’s construction of § 211.13(f) is incorrect. (emphasis added) 43 Fed.Reg. No. 112 at 25082. . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . Sections 211.13, 193.023, 193.011(7), 193.451, 193.621, 196.011(1), Florida Statutes 1977. . . . .

SUN OIL CO. DELAWARE U. S. A. v. F. M. FISHER, 370 So. 2d 413 (Fla. Dist. Ct. App. 1979)

. . . Now: notwithstanding that Section 211.13 forbids any increased assessment of land because “there may . . . that, first levying that excise tax in 1945, the legislature admonished property appraisers in Section 211.13 . . . the county in which oil and gas is produced for the loss of ad valorem taxes by reason of” Section 211.13 . . . and sellers appraise them, and effectively repealed the inconsistent recitals in Section 211.02 and 211.13 . . . or owners thereof or against separate interests or rights in or to such subsurface rights. .Section 211.13 . . .

LOUISIANA LAND EXPLORATION COMPANY, v. E. J. GIBBS, Jr., 354 So. 2d 393 (Fla. Dist. Ct. App. 1978)

. . . Sun Oil Company, 222 So.2d 196 (Fla.1969) and the subsequent amendment to Section 211.13, Florida Statutes . . . Section 211.13, Florida Statutes (1967) prohibited the value of land for ad valorem taxes from being . . . We find, however, the Small decision is inapplicable here because Section 211.13 has since been amended . . . With the deletion of the above language from Section 211.13 by Chapter 72-360, Laws of Florida (1972) . . .

J. Ed STRAUGHN, v. SUN OIL COMPANY DELAWARE F. M. FISHER v. SUN OIL COMPANY AMOCO PRODUCTION COMPANY, v. J. Ed STRAUGHN,, 345 So. 2d 1062 (Fla. 1977)

. . . Moreover, it seems to me they have already spoken on this subject, when, in the enactment of § 211.13 . . .

F. M. FISHER v. SUN OIL COMPANY, 330 So. 2d 76 (Fla. Dist. Ct. App. 1976)

. . . In addition, 211.13 provides: “. . . . . .

J. QUIGLEY B. v. EXXON COMPANY U. S. A. a a, 376 F. Supp. 342 (M.D. Pa. 1974)

. . . . §§ 211.1, 211.11, 211.12, 211.13, 39 Fed.Reg.No. 10, pt. Ill (January 15, 1974). 7. . . .

BRENNAN PETROLEUM PRODUCTS CO. INC. v. PASCO PETROLEUM CO. INC., 373 F. Supp. 1312 (D. Ariz. 1974)

. . . . § 211.13. . . . Id. § 211.13(c). . . . Id. § 211.13(g). . . . F.R. § 211.13(c). . . . Id. § 211.13(e). . Id. § 211.13 (m). . . .

UNITED STATES v. STATE OF MICHIGAN, 346 F. Supp. 1277 (E.D. Mich. 1972)

. . . . § 211.13; M.S.A. § 7.13) . . . .

SMALL, T. E. O. v. SUN OIL COMPANY, a, 222 So. 2d 196 (Fla. 1969)

. . . Section 211.13 of the Act prohibits the imposition by any other taxing unit of an additional excise tax . . . Sec. 211.13. . . . Sec. 211.13, Fla.Stat., F.S.A. (Italics supplied.) . . .

W. CULBERTSON, v. SEACOAST TOWERS EAST, INC. a, 212 So. 2d 646 (Fla. 1968)

. . . F.S. 192.31(2), Sec. 211.13, Sec. 192.063, F.S.A., and Jasper v. William C. . . .

R. G. CASSADY, v. CONSOLIDATED NAVAL STORES COMPANY, a E. GREEN, v. CONSOLIDATED NAVAL STORES COMPANY, a, 119 So. 2d 35 (Fla. 1960)

. . . See § 211.13 et seq., Fla. Stat., F.S.A. . . . purposes by reason of the fact that oil or gas may, or does, exist under the surface of such land. § 211.13 . . . must have intended, in enacting § 193.221, to repeal to some extent the tax exemption conferred by § 211.13 . . . such sub-surface rights, and thus effect, by necessary implication, a repeal of the provisions of § 211.13 . . .

CITY OF DETROIT v. MURRAY CORPORATION OF AMERICA, a, 234 F.2d 380 (6th Cir. 1956)

. . . assessment date under Michigan law with which we are concerned was January 1, 1952, Comp.Laws Supp.1954, § 211.13 . . .