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Florida Laws: FL Statutes - Title XIV Chapter 201 Excise Tax on Documents
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Florida Laws > Taxation and Finance > Florida Laws: FL Statutes - Title XIV Chapter 201 Excise Tax on Documents
- 201.01 Documents taxable, generally.
There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates...
- 201.02 Tax on deeds and other instruments relating to real property or interests in real property.
1(1)(a) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise conveyed...
- 201.0201 Interpretation of s. 201.02.
(1) The Legislature finds that the Florida Supreme Court opinion in Crescent Miami Center, LLC v. Florida Department of Revenue, 903 So. 2d 913 (Fla. 2005),...
- 201.0205 Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317, Laws of Florida.
The 10-cent tax increase in the documentary stamp tax levied by s. 2, chapter 92-317, does not apply to deeds and other taxable instruments relating...
- 201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
(1) Each county, as defined by s. 125.011(1), may levy, subject to the provisions of s. 125.0167, a discretionary surtax on documents taxable under the provisions...
- 201.07 Tax on bonds, debentures, and certificates of indebtedness.
On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any...
- 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
(1)(a) On promissory notes, nonnegotiable notes, written obligations to pay money, or assignments of salaries, wages, or other compensation made, executed, delivered, sold, transferred, or assigned...
- 201.09 Renewal of existing promissory notes and mortgages; exemption.
(1) When any promissory note is given in renewal of any existing promissory note, which renewal note only extends or continues the identical contractual obligations of...
- 201.091 Correction of prior error.
If the only reason a document is not exempt from tax pursuant to s. 201.09 is the nonpayment or underpayment of tax on the document...
- 201.10 Certificates of deposit issued by banks exempt.
All certificates of deposit issued by any bank, banking association, or trust company are exempt from the requirement for an excise tax imposed by this...
- 201.11 Administration of law by Department of Revenue.
(1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(1) and 120.54...
- 201.12 Duties of clerks of the circuit court.
Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who...
- 201.13 Department of Revenue to furnish stamps for tax for specified period.
Except as otherwise provided in ss. 201.132 and 201.133, through March 31, 1997, the Department of Revenue shall cause to be prepared and distributed for...
- 201.132 Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
(1) The county comptroller or, if there be none, the clerk of the circuit court of each county may collect the tax imposed by this chapter...
- 201.133 Payment of tax on documents not to be recorded; certificates of registration.
(1) Except as provided in s. 201.132, any person who has averaged or will average at least 5 taxable transactions per month shall register with the...
- 201.14 Cancellation of stamps when used.
Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, the person using or affixing the same shall write...
- 201.15 Distribution of taxes collected.
All taxes collected under this chapter are subject to the service charge imposed in s. 215.20(1). Prior to distribution under this section, the Department of...
- 201.16 Other laws made applicable to chapter.
All revenue laws relating to the assessment and collection of taxes are hereby extended to and made a part of this chapter, so far as...
- 201.165 Credit for tax paid to other states.
(1) For a tax imposed by any section of this chapter, a credit against the specific tax imposed by that section is allowed in an amount...
- 201.17 Penalties for failure to pay tax required.
(1) Whoever makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description...
- 201.18 Penalties for illegal use of stamps.
(1) Whoever fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, or document, upon which any tax is imposed by this chapter, any...
- 201.20 Penalties for illegally avoiding tax on notes.
Any person using the provisions of s. 201.09 to avoid the payment of any tax justly due is guilty of a misdemeanor of the first...
- 201.21 Notes and other written obligations exempt under certain conditions.
There shall be exempt from all excise taxes imposed by this chapter all promissory notes, nonnegotiable notes, and other written obligations to pay money bearing...
- 201.22 Financing statements under chapter 679 of the Uniform Commercial Code.
The excise tax on documents provided by this chapter shall be applicable to transactions covered by the Uniform Commercial Code to the same extent that...
- 201.23 Foreign notes and other written obligations exempt.
(1) There shall be exempt from all excise taxes imposed by this chapter:(a) All promissory notes, nonnegotiable notes, and other written obligations to pay money bearing date...
- 201.24 Obligations of municipalities, political subdivisions, and agencies of the state.
There shall be exempt from all taxes imposed by this chapter:(1) Any obligation to pay money issued by a municipality, political subdivision, or agency of the...
Last modified: May 31, 2013
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