2016 Florida Statutes
EXCISE TAX ON DOCUMENTS
Documents taxable, generally.
Tax on deeds and other instruments relating to real property or interests in real property.
Interpretation of s. 201.02.
Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317, Laws of Florida.
Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
Tax on bonds, debentures, and certificates of indebtedness.
Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
Renewal of existing promissory notes and mortgages; exemption.
Correction of prior error.
Certificates of deposit issued by banks exempt.
Administration of law by Department of Revenue.
Duties of clerks of the circuit court.
Department of Revenue to furnish stamps for tax for specified period.
Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
Payment of tax on documents not to be recorded; certificates of registration.
Cancellation of stamps when used.
Distribution of taxes collected.
Other laws made applicable to chapter.
Credit for tax paid to other states.
Penalties for failure to pay tax required.
Penalties for illegal use of stamps.
Penalties for illegally avoiding tax on notes.
Notes and other written obligations exempt under certain conditions.
Financing statements under chapter 679 of the Uniform Commercial Code.
Foreign notes and other written obligations exempt.
Obligations of municipalities, political subdivisions, and agencies of the state.