Quick Links
- General Laws Conversion Table (2023) [PDF]
- Florida Statutes Definitions Index (2023) [PDF]
- Table of Section Changes (2023) [PDF]
- Preface to the Florida Statutes (2023) [PDF]
- Table Tracing Session Laws to Florida Statutes (2023) [PDF]
- Index to Special and Local Laws (1971-2023) [PDF]
- Index to Special and Local Laws (1845-1970) [PDF]
- Statute Search Tips
2001 Florida Statutes
SECTION 11
Other property subject to depletion.
Other property subject to depletion.
738.11 Other property subject to depletion.--Except as provided in ss. 738.09 and 738.10, if the principal consists of property subject to depletion, including leaseholds, patents, copyrights, royalty rights, and rights to receive payments on a contract for deferred compensation, receipts from the property not in excess of 5 percent per year of its inventory value are income and the balance is principal.
History.--s. 1, ch. 74-106; s. 16, ch. 75-221.
Note.--Created from former s. 690.11.