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QUESTIONS: 1. What period of time is to be considered the taxable year, for purposes of administering this levy of severance tax on minerals? 2. Can the unused portion of the moneys paid into the trust fund to the credit of the individual producer be carried forward to succeeding years, if a producer with an approved reclamation and restoration plan does not incur enough reclamation costs for any given year to receive the maximum refunds as provided for in s. 211.32(3)(d) 1. and 2., F.S.? 3. Can the excess expenses incurred by the producer be carried forward for possible refund in future…