Florida Statute 201.1 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.01

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 of stock and indebtedness, and other documents, instruments, matters, writings, and things described in the following sections, or for or in respect of the vellum, parchment, paper, or any other medium whether tangible, electronic, or otherwise, upon which such document, instrument, matter, writing, or thing, or any of them, is written, printed, or created electronically or otherwise, by any person who makes, signs, executes, issues, sells, removes, consigns, assigns, records, or ships the same, or for whose benefit or use the same are made, signed, executed, issued, sold, removed, consigned, assigned, recorded, or shipped in the state. Unless exempt under s. 201.24 or under any state or federal law, if the United States, the state, or any political subdivision of the state is a party to a document taxable under this chapter, any tax specified in this chapter shall be paid by a nonexempt party to the document. The documentary stamp taxes shall be paid on all recordable instruments requiring documentary stamp tax according to law, prior to recordation. With respect to mortgages or trust deeds which do not incorporate the certificate of indebtedness, a notation shall be made on the note or certificate that the tax has been paid on the mortgage or trust deed.

History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 61-278; s. 1, ch. 77-414; s. 6, ch. 87-102; s. 5, ch. 96-395; s. 2, ch. 2007-233.

F.S. 201.01 on Google Scholar

F.S. 201.01 on CourtListener

Amendments to 201.01

Annotations, Discussions, Cases:

Cases Citing Statute 201.01

Total Results: 57

United States v. Chastain

198 F.3d 1338, 53 Fed. R. Serv. 1107, 1999 U.S. App. LEXIS 34517, 1999 WL 1269062

Court of Appeals for the Eleventh Circuit | Filed: Dec 30, 1999 | Docket: 2030952

Cited 222 times | Published

narcotics, pursuant to U.S.S.G. § 2D1.l(b)(2). § 201.1(b)(2) states, inter alia, that “If the

United States v. Elizabeth Marie Morse Thompson

422 F.3d 1285, 2005 U.S. App. LEXIS 18985, 2005 WL 2099784

Court of Appeals for the Eleventh Circuit | Filed: Sep 1, 2005 | Docket: 89798

Cited 161 times | Published

gave her a base offense level of 36. U.S.S.G. § 201.1(c)(2). The district court applied a two-level upward

United States v. Marcus Raqual Williams

435 F.3d 1350, 2006 U.S. App. LEXIS 809, 2006 WL 68559

Court of Appeals for the Eleventh Circuit | Filed: Jan 13, 2006 | Docket: 398509

Cited 125 times | Published

under the Guidelines at 32, pursuant to U.S.S.G. § 201.1(c)(4). 1 Three levels were subtracted

United States v. Daniel M. Paradies, the Paradies Shops, Inc., Paradies Midfield Corporation, Ira Jackson

98 F.3d 1266

Court of Appeals for the Eleventh Circuit | Filed: Nov 6, 1996 | Docket: 214456

Cited 111 times | Published

the specific offense characteristic in U.S.S.G. § 201.1(b)(2)(B) applies to the recipient of a payment

United States v. Chavez

584 F.3d 1354, 2009 WL 3320314

Court of Appeals for the Eleventh Circuit | Filed: Oct 16, 2009 | Docket: 399492

Cited 75 times | Published

resulted in a base offense level, under U.S.S.G. § 201.1(c), of 36. The district court then applied a four

United States v. Anthony Richard Kinard

472 F.3d 1294, 2006 WL 3731298

Court of Appeals for the Eleventh Circuit | Filed: Dec 20, 2006 | Docket: 398822

Cited 68 times | Published

G. § 2Dl.l(b)(6)(A), redesignated as U.S.S.G. § 201.1(b)(8)(A) in 2006, 2 for unlawfully discharging

United States v. Williams

340 F.3d 1231, 2003 WL 21790330

Court of Appeals for the Eleventh Circuit | Filed: Aug 5, 2003 | Docket: 397760

Cited 51 times | Published

imposing an offense-level enhancement under U.S.S.G. § 201.1(b)(1) because the defendant possessed a firearm

United States v. Espinosa

172 F.3d 795, 1999 U.S. App. LEXIS 7257, 1999 WL 218521

Court of Appeals for the Eleventh Circuit | Filed: Apr 15, 1999 | Docket: 2028581

Cited 46 times | Published

reduction of his base offense level under U.S.S.G. § 201.1(b)(6), 1 improperly deferred to the

United States v. Michael Rudolph Cruz

946 F.2d 122, 1991 U.S. App. LEXIS 25533, 1991 WL 205246

Court of Appeals for the Eleventh Circuit | Filed: Oct 30, 1991 | Docket: 833207

Cited 38 times | Published

in section 2C1.1 of the guidelines. Although section 201.1(a) sets the base offense level for “bribery

United States v. Charles Pompey

17 F.3d 351, 1994 U.S. App. LEXIS 5651, 1994 WL 73857

Court of Appeals for the Eleventh Circuit | Filed: Mar 28, 1994 | Docket: 779801

Cited 33 times | Published

ruled that the general bribery provision, U.S.S.G. § 201.1(c)(2), expressly required cross-reference to U

United States v. Kummer

89 F.3d 1536, 1996 WL 403158

Court of Appeals for the Eleventh Circuit | Filed: Aug 2, 1996 | Docket: 420062

Cited 32 times | Published

§ 2E5.1 comment. (n. 4). Application Note 2 to § 201.1 provides that "`the benefit received or to be received'

Roger Chavez v. Mercantil Commercebank, N.A.

701 F.3d 896, 79 U.C.C. Rep. Serv. 2d (West) 152, 2012 U.S. App. LEXIS 24358, 2012 WL 5907151

Court of Appeals for the Eleventh Circuit | Filed: Nov 27, 2012 | Docket: 391421

Cited 26 times | Published

definition of “security procedure” contained in § 201. 1. The Agreed-Upon Security Procedure Chavez contends

United States v. Patricia Davis

967 F.2d 516, 1992 U.S. App. LEXIS 17611, 1992 WL 164703

Court of Appeals for the Eleventh Circuit | Filed: Aug 3, 1992 | Docket: 1011077

Cited 23 times | Published

leader) +4 § 2Cl.l(b)(l) (more than one bribe) +2 § 201.1(b)(2) (elected official or high office) +8 TOTAL

United States v. Miriam Ledesma, AKA Mildred Edmonds

979 F.2d 816, 1992 U.S. App. LEXIS 32893, 1992 WL 355933

Court of Appeals for the Eleventh Circuit | Filed: Dec 21, 1992 | Docket: 840236

Cited 19 times | Published

remark on appeal. 8 . U.S.S.G. § 201.1(b)(1). 9 . U.S.S.G. § 2D1.1(b)(2)

Pignato v. Great Western Bank

664 So. 2d 1011, 1995 WL 608516

District Court of Appeal of Florida | Filed: Oct 18, 1995 | Docket: 1229561

Cited 18 times | Published

documents which must be affixed prior to recordation. § 201.01, Fla. Stat. (1993). The Clerk of the Circuit Court

Ezell Gilbert v. United States

640 F.3d 1293, 79 Fed. R. Serv. 3d 986, 2011 U.S. App. LEXIS 10157, 2011 WL 1885674

Court of Appeals for the Eleventh Circuit | Filed: May 19, 2011 | Docket: 2906398

Cited 16 times | Published

but less than 150 grams of crack. See U.S.S.G. § 201.1(a)(3), (c)(4) (1995). There were no adjustments

Nussbaum v. Mortgage Service America Co.

913 F. Supp. 1548, 1995 U.S. Dist. LEXIS 20131, 1995 WL 798521

District Court, S.D. Florida | Filed: Dec 19, 1995 | Docket: 894306

Cited 14 times | Published

before that document can be recorded, according to § 201.01, Fla. Stat. (1993). The Court reasoned that the

Equilease Corp. v. AAA MacHine Co. (In Re AAA MacHine Co.)

30 B.R. 323, 36 U.C.C. Rep. Serv. (West) 287, 1983 Bankr. LEXIS 6126

United States Bankruptcy Court, S.D. Florida. | Filed: May 27, 1983 | Docket: 1393864

Cited 14 times | Published

thus applies to the agreements herein. Florida Statute 201.01 requires that "The documentary stamp taxes

Choctawhatchee Electric Cooperative, Inc. v. Green

132 So. 2d 556

Supreme Court of Florida | Filed: Jul 26, 1961 | Docket: 1381822

Cited 12 times | Published

substantial part of petitioner's argument. Section 201.01 provides that the tax shall be levied, collected

De Vore v. Gay

39 So. 2d 796, 1949 Fla. LEXIS 1323

Supreme Court of Florida | Filed: Apr 8, 1949 | Docket: 3273699

Cited 10 times | Published

and were subject to taxation as provided by Section 201.01, F.S. 1941, F.S.A. The consideration for the

Lewis v. the Florida Bar

372 So. 2d 1121, 1979 Fla. LEXIS 4723

Supreme Court of Florida | Filed: Jun 28, 1979 | Docket: 1695595

Cited 8 times | Published

consistent line of cases the tax imposed by section 201.01, Florida Statutes (1975), has been construed

Gay v. Inter-County Tel. & Tel. Co.

60 So. 2d 22, 1952 Fla. LEXIS 1222

Supreme Court of Florida | Filed: Jul 18, 1952 | Docket: 1507381

Cited 8 times | Published

is only necessary to consider at this time Section 201.01, F.S.A., and Section 201.04, F.S.A., and they

United States v. Joel Esquenazi

752 F.3d 912, 2014 WL 1978613

Court of Appeals for the Eleventh Circuit | Filed: May 16, 2014 | Docket: 246088

Cited 6 times | Published

Commission, Guidelines Manual, (USSG) § 201.1(a)(2); a 2-level enhancement under because the

United States v. Shields

49 F.3d 707, 1995 U.S. App. LEXIS 7909

Court of Appeals for the Eleventh Circuit | Filed: Apr 10, 1995 | Docket: 418312

Cited 6 times | Published

however, the equivalency provision in U.S.S.G. § 201.1(c) would be superfluous — instead of converting

United States v. Wilfrid Lazarre

14 F.3d 580, 1994 U.S. App. LEXIS 2998, 1994 WL 29900

Court of Appeals for the Eleventh Circuit | Filed: Feb 22, 1994 | Docket: 1029899

Cited 6 times | Published

level decision-making or sensitive position” under § 201.1(b)(2)(B) of the United States Sentencing Guidelines

Florida Dept. of Revenue v. Orange County

620 So. 2d 991, 18 Fla. L. Weekly Supp. 336, 1993 Fla. LEXIS 1032, 1993 WL 209143

Supreme Court of Florida | Filed: Jun 17, 1993 | Docket: 1722997

Cited 5 times | Published

and penalties against the sellers pursuant to section 201.01, Florida Statutes (1989). Sellers then filed

Orange County v. Dept. of Revenue

605 So. 2d 1333, 1992 WL 281869

District Court of Appeal of Florida | Filed: Oct 16, 1992 | Docket: 1343555

Cited 5 times | Published

it is imposed upon BFC and BPL pursuant to section 201.01 of the Florida Statutes (1989). DOR argues

Dept. of Revenue v. A. Duda & Sons

608 So. 2d 881, 1992 Fla. App. LEXIS 11221, 1992 WL 311064

District Court of Appeal of Florida | Filed: Oct 30, 1992 | Docket: 1449126

Cited 4 times | Published

argues the trial court erred (1) in ruling that section 201.01, Florida Statutes (1987) as amended was ambiguous;

The Florida Bar v. Lewis

358 So. 2d 897

District Court of Appeal of Florida | Filed: May 18, 1978 | Docket: 1690901

Cited 4 times | Published

sold, transferred, or assigned in the state. § 201.01, Florida Statutes, provides in pertinent part

Local 1115, Nursing Home, Hospital, Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc.

348 F. Supp. 405, 81 L.R.R.M. (BNA) 2312, 1972 U.S. Dist. LEXIS 11842

District Court, S.D. Florida | Filed: Sep 26, 1972 | Docket: 1856556

Cited 4 times | Published

frustrate national policy. Pay Board regulation § 201.1, "Purpose and Scope," as amended on April 18, 1972

S.M. v. State

159 So. 3d 966, 2015 Fla. App. LEXIS 3605, 2015 WL 1088436

District Court of Appeal of Florida | Filed: Mar 13, 2015 | Docket: 60246720

Cited 3 times | Published

facts are established without formal proof. Id. § 201.1. In this case, if the court had actually been taking

United States v. Shenberg

89 F.3d 1461

Court of Appeals for the Eleventh Circuit | Filed: Jul 12, 1996 | Docket: 64025822

Cited 3 times | Published

on this finding the district court utilized section 201.1(c)(1) and calculated Shenberg’s sentence under

Associates Commercial Corporation v. Sel-O-Rak Corporation

746 F.2d 1441, 39 U.C.C. Rep. Serv. (West) 1529, 1984 U.S. App. LEXIS 16633

Court of Appeals for the Eleventh Circuit | Filed: Nov 19, 1984 | Docket: 244644

Cited 3 times | Published

according to law, prior to recordation.” Fla.Stat. § 201.01 (1983). The tax is owed on written obligations

Plymouth Citrus Growers Association v. Lee

27 So. 2d 415, 157 Fla. 893, 1946 Fla. LEXIS 893

Supreme Court of Florida | Filed: Oct 1, 1946 | Docket: 3273307

Cited 3 times | Published

in due course to the bank in Columbia, S.C., Section 201.01, Florida Statutes 1941, specifies the documents

United States v. Kendrick Melton

861 F.3d 1320, 2017 WL 2926589

Court of Appeals for the Eleventh Circuit | Filed: Jul 10, 2017 | Docket: 6087272

Cited 2 times | Published

168 months, instead of 168 to 210 months. Id. § 201.1(c)(4), ch. 5, pt. A (2014). If the government filed

Alexander v. City of Coral Gables

745 So. 2d 1004, 1999 Fla. App. LEXIS 12199, 1999 WL 728750

District Court of Appeal of Florida | Filed: Sep 13, 1999 | Docket: 64792653

Cited 2 times | Published

Building Code ("the code”). See South Fla. Bldg.Code § 201.1(b)(1) (Rev.1994) ("[t]he Building Official is hereby

Raben-Pastal v. City of Coconut Creek

573 So. 2d 298, 1990 WL 198318

Supreme Court of Florida | Filed: Dec 6, 1990 | Docket: 1518783

Cited 2 times | Published

governed by the South Florida Building Code.[4] Section 201.1(a)(1), South Florida Building Code, sets forth

Kirchner v. Ocwen Loan Servicing, LLC

257 F. Supp. 3d 1314

District Court, S.D. Florida | Filed: Jun 27, 2017 | Docket: 64314465

Published

and Consumer Protection Act (“UTPCPL”), 73 P.S. § 201-1 et seq. D.E. 1. In response, Defendants filed their

United States v. Arrate-Rodriguez

644 F. App'x 908

Court of Appeals for the Eleventh Circuit | Filed: Feb 26, 2016 | Docket: 65962085

Published

table, he had an offense level of 38, U.S.S.G. § 201.1(c)(2), which, with a four-level increase for his

United States v. Bueno-Sierra

632 F. App'x 605

Court of Appeals for the Eleventh Circuit | Filed: Feb 2, 2016 | Docket: 65961393

Published

resulted in a base offense level of 38, See U.S.S.G. § 201.1(c)(8) (1994) (providing for a base offense level

Celotex Corp. v. Allstate Insurance (In Re Celotex Corp.)

336 B.R. 833, 2005 Bankr. LEXIS 2430, 2005 WL 3454684

United States Bankruptcy Court, M.D. Florida | Filed: Oct 14, 2005 | Docket: 1775186

Published

the date of enactment of this Act." (Fair Act, § 201(1)). The provisions recited above illustrate the

Ago

Florida Attorney General Reports | Filed: Dec 21, 1995 | Docket: 3256323

Published

recording such a deed in the public records. Section 201.01, Florida Statutes, requires that the documentary

Ago

Florida Attorney General Reports | Filed: Sep 30, 1994 | Docket: 3257022

Published

Statutes.1 However, this office has construed section 201.01, Florida Statutes, as expressing an intent

Ago

Florida Attorney General Reports | Filed: Jan 23, 1992 | Docket: 3255776

Published

the amount of consideration for the transfer. Section 201.01, F.S., provides in pertinent part: Unless

Georgia Department of Human Resources v. Nash

915 F.2d 1482

Court of Appeals for the Eleventh Circuit | Filed: Oct 30, 1990 | Docket: 66258777

Published

the time of its enactment.” Pub.L. No. 93-651, § 201(1), 89 Stat. 2-7 (1974). In establishing procedures

Cohen-Ager, Inc. v. State

504 So. 2d 1332, 12 Fla. L. Weekly 836, 1987 Fla. App. LEXIS 7311

District Court of Appeal of Florida | Filed: Mar 24, 1987 | Docket: 64626213

Published

was exchanged for a specific sum. Further, section 201.01, Florida Statutes (1979), imposes the liability

Roemelmeyer v. Royal Crown Bottling Co. of Florida (In re LJP, Inc.)

34 B.R. 39, 37 U.C.C. Rep. Serv. (West) 634, 1983 Bankr. LEXIS 5269

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 7, 1983 | Docket: 65778563

Published

June 30,1982, the date of bankruptcy. Fla.Stat. § 201.01, which imposes an excise tax on documents, provides

Associates Commercial Corp. v. Sel-O-Rak Corp.

33 B.R. 394, 36 U.C.C. Rep. Serv. (West) 1792, 1983 U.S. Dist. LEXIS 14076

District Court, S.D. Florida | Filed: Sep 2, 1983 | Docket: 1762223

Published

the perfected status of the lien altogether. Section 201.01, Florida Statutes (1981) requires the payment

National Union Fire Insurance v. Carib Aviation, Inc.

566 F. Supp. 1489, 1983 U.S. Dist. LEXIS 15341

District Court, S.D. Florida | Filed: Jul 19, 1983 | Docket: 66160708

Published

J. Moore & H. Bendix, Moore’s Federal Practice § 201.01 et seq. (1982); 9 C. Wright & A. Miller, Federal

Dolphin Knitting Mills, Inc. v. Associates Commercial Corp. (In re Dolphin Knitting Mills, Inc.)

32 B.R. 100, 1983 Bankr. LEXIS 5841

United States Bankruptcy Court, S.D. Florida. | Filed: Jul 8, 1983 | Docket: 65778512

Published

inclusion of this transaction. Florida Statutes, § 201.01, provides generally for an excise tax on various

Lighting Showcase, Inc. v. ILE, Inc. (In re ILE, Inc.)

32 B.R. 71, 1983 Bankr. LEXIS 6738

United States Bankruptcy Court, S.D. Florida. | Filed: Feb 24, 1983 | Docket: 65778508

Published

financing statement, as required by Fla.Stats. § 201.01 and § 201.-08. See Findings of Fact and Conclusions

Ago

Florida Attorney General Reports | Filed: Sep 24, 1980 | Docket: 3256651

Published

jurisdiction. See 84 C.J.S. Taxation s. 11. Section 201.01, F. S., specifies the documents subject to

Ago

Florida Attorney General Reports | Filed: Mar 3, 1978 | Docket: 3256492

Published

when such future advances or loans are made. Section 201.01, F. S., as amended by Ch. 77-414, Laws of Florida

Ago

Florida Attorney General Reports | Filed: Jul 15, 1975 | Docket: 3258132

Published

be affixed to otherwise taxable documents. Section 201.01, F.S., imposes the liability for the payment

State ex rel. Seaboard Air Line Railroad v. Green

173 So. 2d 129, 1965 Fla. LEXIS 3321

Supreme Court of Florida | Filed: Mar 24, 1965 | Docket: 64492460

Published

this fact does not exempt the Relator, since Section 201.01 seems to place the responsibility for payment

State ex rel. Florida Power & Light Co. v. Green

166 So. 2d 146, 1964 Fla. LEXIS 2551

Supreme Court of Florida | Filed: Jul 8, 1964 | Docket: 64490093

Published

The Comptroller contends that by reason of Section 201.01, Florida Statutes, F.S.A.,1 there was payable

State ex rel. Peninsular Telephone Co. v. Gay

90 So. 2d 132, 1956 Fla. LEXIS 3448

Supreme Court of Florida | Filed: Jul 11, 1956 | Docket: 64488471

Published

judgment that we are here called upon to review. Section 201.01, Florida Statutes, F.S.A. (Section 1, Chapter