Title XIV
TAXATION AND FINANCE
Chapter 211
TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS Entire Chapter
PART II
TAX ON SEVERANCE OF SOLID MINERALS (ss. 211.30-211.34)
PART II

TAX ON SEVERANCE OF
SOLID MINERALS

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.