reglab/housing_qa huggingface dataset:
FL Stat § 210.60 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division.

210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division.—Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to an ultimate consumer. Such records shall show the names and addresses of purchasers and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. When a licensed distributor sells tobacco products exclusively to ultimate consumers at the addresses given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records and other papers, and other documents required by this section to be kept shall be preserved for a period of at least 3 years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the division, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, duly authorized agents or employees of the division may enter any place of business of a distributor and inspect the premises, the records required to be kept under this part, and the tobacco products contained therein to determine whether all the provisions of this part are being fully complied with. Refusal to permit such inspection by a duly authorized agent or employee of the division shall be grounds for revocation of the license. Every person who sells tobacco products to persons other than an ultimate consumer shall render with each sale an itemized invoice showing the seller’s name and address, the purchaser’s name and address, the date of sale, and all prices and discounts. The seller shall preserve legible copies of all such invoices for 3 years from the date of sale. Every retailer shall produce itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer shall preserve a legible copy of each such invoice for 3 years from the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the division at the retailer’s place of business. Any records required by this section may be kept in an electronic or a paper format.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 52, ch. 87-224; s. 4, ch. 91-429; s. 3, ch. 2021-135.
FL Stat § 210.65 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.65 - Penalties for tax evasion.

210.65 Penalties for tax evasion.—(1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated by the division under this part, is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.(2) Any retailer who purchases tobacco products from a distributor not licensed under the provisions of this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.(3) Any distributor or any other person who has been convicted of a violation of this part and is thereafter convicted of a further violation of this part shall, upon conviction of said further offense, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 53, ch. 87-224; s. 4, ch. 91-429.
FL Stat § 210.67 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.67 - Refunds.

210.67 Refunds.—Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of determining and imposing the tax for the privilege of doing business under the provisions of this part and on which the tax has been paid, are sold, shipped, or transported by the distributor to retailers, distributors, or ultimate consumers outside the state, or are returned to the manufacturer by the distributor or destroyed by the distributor, a refund or credit of such tax shall be made to the distributor.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.70 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.70 - Disposition of funds.

210.70 Disposition of funds.—As collections from the taxes imposed under this part are received by the division, it shall pay the same into the General Revenue Fund.History.—s. 1, ch. 85-141; s. 20, ch. 86-269; s. 1, ch. 86-286; s. 4, ch. 91-429.
FL Stat § 210.75 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 210 - Tax on Tobacco Products|Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75)|210.75 - Administration.

210.75 Administration.—(1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to incur such other expenses as may be necessary for the administration of this part within the limits of an appropriation for the operation of the Department of Business and Professional Regulation as may be authorized by the General Appropriations Act.(2) The division has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this part.History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 82, ch. 92-279; s. 55, ch. 92-326; s. 20, ch. 94-218; s. 19, ch. 98-200.
FL Stat § 211.025 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.025 - Gas production tax; basis and rate of tax.

211.025 Gas production tax; basis and rate of tax.—An excise tax is hereby levied upon every person who severs gas in the state for sale, transport, profit, or commercial use. Except as otherwise provided in this part, the tax shall be levied on the basis of the entire production of gas in this state, including any royalty interest. Such tax shall accrue at the time the gas is severed and shall be a lien on production regardless of the place of sale, to whom sold, or by whom used and regardless of the fact that delivery of the gas may be made outside the state.(1) The amount of tax shall be determined by the volume, in mcf, of gas produced and sold or used by a producer during the month, measured at the point where the gas is identifiable as to kind and quality and is capable of being transported for further use or processing, subject to the gas tax rate established in this section. For each fiscal year, the gas tax rate shall be the gas base rate times the gas base rate adjustment for the fiscal year, as calculated by the department under subsection (3).(2) The gas base rate shall be $0.171 per mcf.(3)(a) On or before May 15, 1987, and annually thereafter, the department shall determine the gas base rate adjustment and the resulting gas tax rate for the fiscal year beginning on the following July 1.(b) The gas base rate adjustment for the fiscal year is a fraction, the numerator of which is the annual average of the gas fuels producer price index, Commodity Code 053, as calculated and published by the United States Department of Labor, Bureau of Labor Statistics, for the previous calendar year, and the denominator of which is 1109.0.(c) The department shall provide the gas base rate adjustment and the gas tax rate for the fiscal year, as determined under this subsection, to affected producers by written notice mailed on or before June 1.(d) If the index used to determine the gas base rate adjustment is substantially revised, or if the base year for the index is changed, the department shall make appropriate adjustment to the method used to determine the gas base rate adjustment to ensure a result which is reasonably consistent with the result which would have been obtained had the index not been revised or the base year changed.(e) If the gas fuels producer price index is discontinued, a comparable index shall be adopted by the department by rule.(4) Gas production shall be measured or determined by meter readings from meters showing 100 percent of the full volume of gas produced and shall be expressed in mcf.(5) The tax imposed under this section shall be administered, collected, and enforced by the department.(6) This section applies only to native gas as defined in s. 377.19.History.—s. 3, ch. 86-178; s. 21, ch. 2000-158; s. 7, ch. 2000-210; s. 3, ch. 2013-205.
FL Stat § 211.0251 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.0251 - Credit for contributions to eligible nonprofit scholarship-funding organizations.

211.0251 Credit for contributions to eligible nonprofit scholarship-funding organizations.—There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax due under s. 211.02 or s. 211.025. However, a credit allowed under this section may not exceed 50 percent of the tax due on the return the credit is taken. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.395 apply to the credit authorized by this section.History.—s. 2, ch. 2010-24.
FL Stat § 211.0252 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.0252 - Credit for contributions to the New Worlds Reading Initiative.

1211.0252 Credit for contributions to the New Worlds Reading Initiative.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to the New Worlds Reading Initiative under s. 1003.485 against any tax due under s. 211.02 or s. 211.025. However, the combined credit allowed under this section and s. 211.0251 may not exceed 50 percent of the tax due on the return on which the credit is taken. If the combined credit allowed under this section and s. 211.0251 exceeds 50 percent of the tax due on the return, the credit must first be taken under s. 211.0251. Any remaining liability must be taken under this section, but may not exceed 50 percent of the tax due. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 1003.485 applies to the credit authorized by this section.History.—s. 2, ch. 2021-193.1Note.—Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”
FL Stat § 211.0253 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.0253 - Credit for contributions to eligible charitable organizations.

1211.0253 Credit for contributions to eligible charitable organizations.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax due under s. 211.02 or s. 211.025. However, the combined credit allowed under this section and s. 211.0251 may not exceed 50 percent of the tax due on the return on which the credit is taken. If the combined credit allowed under this section and s. 211.0251 exceeds 50 percent of the tax due on the return, the credit must first be taken under s. 211.0251. Any remaining liability must be taken under this section, but may not exceed 50 percent of the tax due. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 402.62 applies to the credit authorized by this section.History.—s. 16, ch. 2021-31.1Note.—Section 51, ch. 2021-31, provides that:“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:“(a) The amendment made by this act to s. 212.06, Florida Statutes;“(b) The provisions related to the Strong Families Tax Credit created by this act; and“(c) The provisions related to the Florida Internship Tax Credit Program created by this act.“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.“(3) This section shall take effect upon this act becoming a law and expires January 1, 2025.”
FL Stat § 211.026 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.026 - Sulfur production tax; basis and rate of tax.

211.026 Sulfur production tax; basis and rate of tax.—An excise tax is hereby levied upon every person who severs sulfur in this state for sale, transport, storage, profit, or commercial use. Except as otherwise provided in this part, such tax shall be levied on the basis of the entire production of sulfur in this state, including any royalty interest. Such tax shall accrue at the time of severance of the gas from which the sulfur is produced and shall be a lien on production regardless of the place of sale, to whom sold, or by whom used and regardless of the fact that delivery may be made outside the state.(1) The amount of tax shall be determined by the long tons of sulfur produced or recovered by a producer during the month from the hydrogen sulfide gas contained in oil or gas production from a well, measured at the point where the sulfur is in its molten, elemental state, and is capable of being sold, delivered, transported, or stored, subject to the sulfur tax rate established in this section. For each fiscal year, the sulfur tax rate shall be the sulfur base rate times the sulfur base rate adjustment for the fiscal year, as calculated by the department under subsection (3).(2) The sulfur base rate shall be $2.71 per long ton.(3)(a) On or before May 15, 1987, and annually thereafter, the department shall determine the sulfur base rate adjustment and the resulting sulfur tax rate for the fiscal year beginning on the following July 1.(b) The sulfur base rate adjustment is a fraction, the numerator of which is the annual average of the sulfur producer price index, Commodity Code 06130272.99, as calculated and published by the United States Department of Labor, Bureau of Labor Statistics, for the previous calendar year, and the denominator of which is 100.0.(c) The department shall provide the sulfur base rate adjustment and the sulfur tax rate for the fiscal year, as determined under this subsection, to affected producers by written notice mailed on or before June 1.(d) If the index used to determine the sulfur base rate adjustment is substantially revised, or if the base year for the index is changed, the department shall make appropriate adjustment to the method used to determine the sulfur base rate adjustment to ensure a result which is reasonably consistent with the result which would have been obtained had the index not been substantially revised or the base year changed.(e) If the sulfur producer price index is discontinued, a comparable index shall be selected by the department and adopted by rule.(4) Sulfur production shall be measured and expressed in long tons.(5) The tax imposed under this section shall be administered, collected, and enforced by the department.History.—s. 4, ch. 86-178; s. 22, ch. 2000-158; s. 8, ch. 2000-210.
FL Stat § 211.027 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.027 - Exemptions.

211.027 Exemptions.—The 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.History.—s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.
FL Stat § 211.04 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.04 - Assessment upon escaped oil; claims against same.

211.04 Assessment upon escaped oil; claims against same.—(1) When any regular monthly report required from taxpayers by this chapter does not disclose the actual source of any oil taxable under this chapter, but does show such oil to have escaped from a well or wells and to have been recovered from streams, lakes, ravines, or other natural depression; it shall be the duty of the department to collect, in addition to the excise tax herein imposed, an additional amount equal to 12.5 percent of the gross value of such escaped oil. The department shall hold such additional collection in a special escrow account for a period of 12 months from the date of the collections, during which time any person or persons, who claim to be the rightful owner or owners of any royalty interest in the escaped oil, may present proper and satisfactory proof of such ownership to the department. If the department shall be satisfied as to the ownership of such escaped oil, then it shall pay to such claimant or claimants a proportionate part of such additional collection held in escrow, according to their proper interest or interests. No payment to any claimant shall be made, however, before it is approved by the Department of Legal Affairs or before it is ordered by any court having proper jurisdiction.(2) After the lapse of 12 months from the date of any additional collection, if no claim or claims have been made to it, or to the balance remaining of it after the payment by the department of any claim or claims, the department shall distribute the additional collection or any balance of it in the same manner as is herein provided for the distribution of the tax imposed by this chapter.History.—s. 4, ch. 22784, 1945; s. 4, ch. 23883, 1947; ss. 11, 21, 35, ch. 69-106.
FL Stat § 211.06 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|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)|211.06 - Oil and Gas Tax Trust Fund; distribution of tax proceeds.

211.06 Oil and Gas Tax Trust Fund; distribution of tax proceeds.—All taxes, interest, and penalties imposed under this part shall be collected by the department and placed in a special fund designated the “Oil and Gas Tax Trust Fund.”(1) There is hereby annually appropriated a sufficient amount from the Oil and Gas Tax Trust Fund for the Chief Financial Officer to refund any overpayments that have been properly approved.(2) The remaining proceeds in the Oil and Gas Tax Trust Fund shall be distributed monthly by the department and shall be paid into the State Treasury as follows:(a) To the credit of the General Revenue Fund of the state:1. Seventy-five percent of the proceeds from the oil production tax imposed under s. 211.02(1)(c).2. Sixty-three and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).3. Sixty-seven and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.4. Sixty-seven and one-half percent of the proceeds of the tax on sulfur imposed under s. 211.026.(b) To the credit of the general revenue fund of the board of county commissioners of the county where produced, subject to the service charge imposed under chapter 215:1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).2. Twenty percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).3. Twenty percent of the proceeds from the tax on gas imposed under s. 211.025.4. Twenty percent of the proceeds from the tax on sulfur imposed under s. 211.026.(c) To the credit of the Minerals Trust Fund:1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).2. Sixteen and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).3. Twelve and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.4. Twelve and one-half percent of the proceeds from the tax on sulfur imposed under s. 211.026.History.—s. 6, ch. 22784, 1945; s. 6, ch. 23883, 1947; s. 2, ch. 61-119; s. 1, ch. 65-146; ss. 21, 35, ch. 69-106; s. 13, ch. 83-137; s. 6, ch. 86-178; s. 8, ch. 87-96; s. 1, ch. 94-197; s. 183, ch. 2003-261; s. 17, ch. 2005-2; s. 32, ch. 2010-5; s. 7, ch. 2012-32.