Florida Statutes
Fla. Stat. § 201.07 (2025)
Tax on bonds, debentures, and certificates of indebtedness.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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 corporation with interest coupons or in registered form, on each $100 of the face value or fraction thereof, the tax shall be 35 cents; provided, however, that only that part of the value of the bonds, debentures, or certificates of indebtedness issued by any such person, the property of which is located within the state shall bear to the whole value of the property described in said instrument or obligation shall be taxed hereunder.
History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 4, ch. 63-533; s. 9, ch. 90-132; s. 6, ch. 92-317.
Notes of Decisions
Cited in 1
case, 1956–1956 · leading case: State ex rel. Peninsular Tel. Co. v. Gay, 90 So. 2d 132 (Fla. 1956).
State ex rel. Peninsular Tel. Co. v. Gay, 90 So. 2d 132 (Fla. 1956). “Appellant, Peninsular Telephone’ Company/was relator below and appeals from a final judgment dismissing an alternative writ of mandamus in a proceeding by which appellant sought refund of certain documentary stamp taxes theretofore collected by appellee, Gay, as then…”
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