§ 211.027, F.S. — 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.