Florida Statute 201.8 - 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. 201.08

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 in the state, and for each renewal of the same, the tax shall be 35 cents on each $100 or fraction thereof of the indebtedness or obligation evidenced thereby. The tax on any document described in this paragraph ¹may not exceed $2,450.

(b) On mortgages, trust deeds, security agreements, or other evidences of indebtedness filed or recorded in this state, and for each renewal of the same, the tax shall be 35 cents on each $100 or fraction thereof of the indebtedness or obligation evidenced thereby. Mortgages, including, but not limited to, mortgages executed without the state and recorded in the state, which incorporate the certificate of indebtedness, not otherwise shown in separate instruments, are subject to the same tax at the same rate. When there is both a mortgage, trust deed, or security agreement and a note, certificate of indebtedness, or obligation, the tax shall be paid on the mortgage, trust deed, or security agreement at the time of recordation. A notation shall be made on the note, certificate of indebtedness, or obligation that the tax has been paid on the mortgage, trust deed, or security agreement. If a mortgage, trust deed, security agreement, or other evidence of indebtedness is subsequently filed or recorded in this state to evidence an indebtedness or obligation upon which tax was paid under paragraph (a) or subsection (2), tax shall be paid on the mortgage, trust deed, security agreement, or other evidence of indebtedness on the amount of the indebtedness or obligation evidenced which exceeds the aggregate amount upon which tax was previously paid under this paragraph and under paragraph (a) or subsection (2). If the mortgage, trust deed, security agreement, or other evidence of indebtedness subject to the tax levied by this section secures future advances, as provided in s. 697.04, the tax shall be paid at the time of recordation on the initial debt or obligation secured, excluding future advances; at the time and so often as any future advance is made, the tax shall be paid on all sums then advanced regardless of where such advance is made. Notwithstanding the aforestated general rule, any increase in the amount of original indebtedness caused by interest accruing under an adjustable rate note or mortgage having an initial interest rate adjustment interval of not less than 6 months shall be taxable as a future advance only to the extent such increase is a computable sum certain when the document is executed. Failure to pay the tax shall not affect the lien for any such future advance given by s. 697.04, but any person who fails or refuses to pay such tax due by him or her is guilty of a misdemeanor of the first degree. The mortgage, trust deed, or other instrument shall not be enforceable in any court of this state as to any such advance unless and until the tax due thereon upon each advance that may have been made thereunder has been paid.

(2)(a) On promissory notes, nonnegotiable notes, written obligations to pay money, or other compensation, made, executed, delivered, sold, transferred, or assigned in the state, in connection with sales made under retail charge account services, incident to sales which are not conditional in character and which are not secured by mortgage or other pledge of purchaser, the tax shall be 35 cents on each $100 or fraction thereof of the gross amount of the indebtedness evidenced by such instruments, payable quarterly on such forms and under such rules and regulations as may be promulgated by the Department of Revenue. The tax on any document described in this paragraph ¹may not exceed $2,450.

(b) Any receipt, charge slip, or other record of a transaction effected with the use of a credit card, charge card, or debit card shall be exempt from the tax imposed by this section.

(3)(a) No tax shall be required on promissory notes executed for students to receive financial aid from federal or state educational assistance programs, from loans guaranteed by the Federal Government or the state when federal regulations prohibit the assessment of such taxes against the borrower, or for any financial aid program administered by a state university or community college, and the holders of such promissory notes shall not lose any rights incident to the payment of such tax.

(b) A note or mortgage for a federal small business loan program transaction pursuant to 15 U.S.C. ss. 695-697g, also known as a 504 loan, which specifies the Small Business Administration as the obligee or mortgagee and increases the principal balance of a note or mortgage which is part of an interim loan for purposes of debenture guarantee funding upon which documentary stamp tax has previously been paid, is subject to additional tax only on the increase above the current principal balance. The obligor and mortgagor must be the same as on the prior note or mortgage, and there may not be new or additional obligors or mortgagors. The prior note or the book and page number of the recorded interim mortgage must be referenced in the Small Business Administration note or mortgage.

(4) Notwithstanding paragraph (1)(b), a supplement or an amendment to a mortgage, deed of trust, indenture, or security agreement, which supplement or amendment is filed or recorded in this state in connection with a new issue of bonds, shall be subject to the tax imposed by paragraph (1)(b) only to the extent of the aggregate amount of the new issue of bonds or other evidence of indebtedness and not to the extent of the aggregate amount of bonds or other evidence of indebtedness previously issued under the instrument being supplemented or amended. In order to qualify for the tax treatment provided for in this subsection, the document which evidences the increase in indebtedness must show the official records book and page number in which, and the county in which, the original obligation and any prior increase in that obligation were recorded.

(5) For purposes of this section, a renewal shall only include modifications of an original document which change the terms of the indebtedness evidenced by the original document by adding one or more obligors, increasing the principal balance, or changing the interest rate, maturity date, or payment terms. Modifications to documents which do not modify the terms of the indebtedness evidenced such as those given or recorded to correct error; modify covenants, conditions, or terms unrelated to the debt; sever a lien into separate liens; provide for additional, substitute, or further security for the indebtedness; consolidate indebtedness or collateral; add, change, or delete guarantors; or which substitute a new mortgagee or payee are not renewals and are not subject to tax pursuant to this section. A modification of an original document which changes only the interest rate and is made as the result of the discontinuation of an index to which the original interest rate is referenced is not a renewal and is not subject to the tax pursuant to this section. If the taxable amount of a mortgage is limited by language contained in the mortgage or by the application of rules limiting the tax base when there is collateral in more than one state, then a modification which changes such limitation or tax base shall be taxable only to the extent of any increase in the limitation or tax base attributable to such modification. This subsection shall not be interpreted to exempt from taxation an original mortgage that would otherwise be subject to tax pursuant to paragraph (1)(b).

(6) For a home equity conversion mortgage as defined in 12 C.F.R. s. 1026.33(a), only the principal limit available to the borrower is subject to the tax imposed in this section. The maximum claim amount and the stated mortgage amount are not subject to the tax imposed in this section. As used in this subsection, the term “principal limit” means the gross amount of loan proceeds available to the borrower without consideration of any use restrictions. For purposes of this subsection, the tax must be calculated based on the principal limit amount determined at the time of closing as evidenced by the recorded mortgage or any supporting documents attached thereto.

(7) Taxability of a document pursuant to this section shall be determined solely from the face of the document and any separate document expressly incorporated into the document. Taxability of a document pursuant to this section shall not be determined by reference to any separate document referenced or forming part of the same contract or obligation unless the separate document is expressly incorporated into the document. When multiple documents evidence, secure, or form part of the same primary debt, tax pursuant to this section shall not be imposed more than once, on the total indebtedness evidenced, notwithstanding the existence of multiple documents.

(8) A mortgage, trust deed, or security agreement filed or recorded in this state which is given by a taxpayer different than or in addition to the taxpayer obligated upon the primary note, certificate of indebtedness, or obligation, or which is given to secure a guaranty or surety of a primary note, certificate of indebtedness, or obligation, shall for purposes of this section be deemed to evidence and secure the primary note, certificate of indebtedness, or obligation, not a separate obligation, and to the extent that tax is paid on any document evidencing or securing the primary note, certificate of indebtedness, or obligation, such tax shall be paid once, notwithstanding that more than one mortgage, trust deed, or security agreement is recorded with respect to such note, certificate of indebtedness, or obligation.

(9)(a) In recognition of the special escrow requirements that apply to sales of timeshare interests in timeshare plans pursuant to s. 721.08, tax on notes or other written obligations and mortgages or other evidences of indebtedness executed in conjunction with the sale by a developer of a timeshare interest in a timeshare plan is due and payable on the earlier of the date on which:

1. The note, other written obligation, mortgage, or other evidence of indebtedness is recorded or filed in this state; or

2. All of the conditions precedent to the release of the purchaser’s escrowed funds or other property pursuant to s. 721.08(2)(c) have been met, regardless of whether the developer has posted an alternative assurance. Tax due under this subparagraph is due and payable on or before the 20th day of the month following the month in which these conditions were met.

(b)1. If tax has been paid to the department pursuant to subparagraph (a)2., and the note, other written obligation, mortgage, or other evidence of indebtedness with respect to which the tax was paid is subsequently recorded or filed in this state, a notation reflecting the prior payment of the tax must be made upon the note, other written obligation, mortgage, or other evidence of indebtedness recorded or filed in this state.

2. Notwithstanding paragraph (a), if funds are designated on a closing statement as tax collected from the purchaser, but the note, other written obligation, mortgage, or other evidence of indebtedness with respect to which the tax was collected has not been recorded or filed in this state, the tax shall be paid to the department on or before the 20th day of the month following the month in which the funds are available for release from escrow, unless the funds have been refunded to the purchaser.

History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 28216, 1953; ss. 1, 2, ch. 61-277; s. 5, ch. 63-533; ss. 21, 35, ch. 69-106; s. 2, ch. 77-57; s. 2, ch. 77-414; s. 105, ch. 79-222; s. 6, ch. 79-350; s. 91, ch. 79-400; s. 1, ch. 80-220; s. 7, ch. 82-83; s. 1, ch. 83-207; s. 8, ch. 83-267; s. 7, ch. 83-311; s. 28, ch. 85-80; s. 13, ch. 85-196; s. 10, ch. 90-132; s. 7, ch. 92-317; s. 1, ch. 96-245; s. 8, ch. 96-395; s. 2, ch. 97-123; s. 1, ch. 2002-26; s. 9, ch. 2002-218; s. 5, ch. 2005-280; s. 14, ch. 2021-31; s. 16, ch. 2023-157; s. 18, ch. 2024-158.

¹Note.—As amended by s. 1, ch. 2002-26. The amendment by s. 9, ch. 2002-218, substitutes the word “shall” for the word “may.”

F.S. 201.08 on Google Scholar

F.S. 201.08 on CourtListener

Amendments to 201.08

Annotations, Discussions, Cases:

Arrestable Offenses / Crimes under Fla. Stat. 201.08

Level: Degree
Misdemeanor/Felony: First/Second/Third

S201.08 - TAX REVENUE - FAIL TO PAY TAX PROMISSORY NON NEGOTIABLE NOTE - M: F

Cases Citing Statute 201.08

Total Results: 77

Maas Brothers, Inc. v. Dickinson

195 So. 2d 193

Supreme Court of Florida | Filed: Feb 8, 1967 | Docket: 1663075

Cited 30 times | Published

subject to documentary stamp taxes imposed by Section 201.08, Florida Statutes (1963), F.S.A. The Comptroller

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.

354 So. 2d 353

Supreme Court of Florida | Filed: Nov 23, 1977 | Docket: 1682269

Cited 26 times | Published

the charge account obligations pursuant to Section 201.08(2), Florida Statutes (1975),[5] and a penalty

Devore v. Lee

30 So. 2d 924, 158 Fla. 608, 1947 Fla. LEXIS 588

Supreme Court of Florida | Filed: Feb 28, 1947 | Docket: 3262459

Cited 22 times | Published

correct the error now if one has been made. Section 201.08, supra, being a paragraph in Section 1 of Chapter

Silber v. Cn'R IND. OF JACKSONVILLE

526 So. 2d 974, 1988 WL 55676

District Court of Appeal of Florida | Filed: May 27, 1988 | Docket: 2517466

Cited 16 times | Published

was unenforceable for failure to comply with section 201.08, Florida Statutes (1985). That section requires

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

tax. In the case at bar, the requirements of Fla.Stat. 201.08 relating to taxation on written obligations

Steven I. Kotzen and National Patient Aids, Inc. v. Sam J. Levine and Marian P. Levine

678 F.2d 140, 34 Fed. R. Serv. 2d 165, 1982 U.S. App. LEXIS 18487

Court of Appeals for the Eleventh Circuit | Filed: Jun 11, 1982 | Docket: 469948

Cited 14 times | Published

jury, found that under Florida Statutes Annotated § 201.08 the notes were unenforceable unless taxes due

Steven I. Kotzen and National Patient Aids, Inc. v. Sam J. Levine and Marian P. Levine

678 F.2d 140, 34 Fed. R. Serv. 2d 165, 1982 U.S. App. LEXIS 18487

Court of Appeals for the Eleventh Circuit | Filed: Jun 11, 1982 | Docket: 469948

Cited 14 times | Published

jury, found that under Florida Statutes Annotated § 201.08 the notes were unenforceable unless taxes due

Choctawhatchee Electric Cooperative, Inc. v. Green

132 So. 2d 556

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

Cited 12 times | Published

was due the state on said promissory notes under § 201.08, Florida Statutes, F.S.A. September 4, 1959, Choctawhatchee

Klein v. Royale Group, Ltd.

578 So. 2d 394, 1991 WL 55696

District Court of Appeal of Florida | Filed: Apr 16, 1991 | Docket: 433557

Cited 10 times | Published

stamps to the written obligation as required by section 201.08, Florida Statutes (1989). Between the time

Somma v. Metra Electronics Corp.

727 So. 2d 302, 1999 WL 77732

District Court of Appeal of Florida | Filed: Feb 12, 1999 | Docket: 1438284

Cited 8 times | Published

the requisite tax due on the note is paid. See § 201.08, Fla.Stat. (1997). Accordingly, we reverse 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

assigned, or shipped in the state... . [2] Section 201.08 provides in part: (1) On promissory notes

Department of Rev. v. Brookwood Assoc., Ltd.

324 So. 2d 184

District Court of Appeal of Florida | Filed: Nov 26, 1975 | Docket: 1249080

Cited 8 times | Published

promissory notes and written obligations under F.S. 201.08(1), wherein a wraparound obligation was involved

State, Department of Revenue v. McCoy Motel, Inc.

302 So. 2d 440

District Court of Appeal of Florida | Filed: Oct 31, 1974 | Docket: 1745407

Cited 7 times | Published

said portion of the note was not taxable under § 201.08(1), Florida Statutes, because the tax on that

Computer Sales Intern. v. State Dept. Rev.

656 So. 2d 1382, 1995 WL 411386

District Court of Appeal of Florida | Filed: Jul 13, 1995 | Docket: 1283725

Cited 6 times | Published

taxable situs in Florida, as is required by section 201.08(1), Florida Statutes (1983). We affirm, because

City of Coconut Creek v. Fowler

474 So. 2d 820, 10 Fla. L. Weekly 1053

District Court of Appeal of Florida | Filed: Apr 24, 1985 | Docket: 1470253

Cited 6 times | Published

The City prosecuted Fowler for violation of Section 201.8 of the South Florida Building Code, which requires

Continental Bank v. Freehling (In Re Karl A. Neise, Inc.)

31 B.R. 409, 1983 Bankr. LEXIS 5865

United States Bankruptcy Court, S.D. Florida. | Filed: Jul 1, 1983 | Docket: 1758814

Cited 6 times | Published

simply untenable. A fair reading of Fla.Stat. § 201.08 indicates that the taxable event with respect

St., Dor v. Peterson Outdoor Advg.

296 So. 2d 120

District Court of Appeal of Florida | Filed: Jun 25, 1974 | Docket: 1617071

Cited 5 times | Published

Florida documentary stamp tax as outlined in Florida Statute 201.08(1), F.S.A. is not applicable to appellee's

Glenn Wright Homes (Delray) LLC v. Lowy

18 So. 3d 693, 2009 Fla. App. LEXIS 14524, 2009 WL 3103849

District Court of Appeal of Florida | Filed: Sep 30, 2009 | Docket: 1178885

Cited 4 times | Published

stamps attached are unenforceable by reason of section 201.08, Florida Statutes. Therefore, attorney's fees

Rappaport v. HOLLYWOOD BEACH RESORT CONDOMINIUM ASSOCIATION, INC.

905 So. 2d 1024, 2005 WL 1553976

District Court of Appeal of Florida | Filed: Jul 6, 2005 | Docket: 1711811

Cited 4 times | Published

agreement and defendants in that action. [2] Section 201.08, Florida Statutes (2004), is concerned primarily

Owens v. Blitch

443 So. 2d 140

District Court of Appeal of Florida | Filed: Dec 7, 1983 | Docket: 1458778

Cited 4 times | Published

documentary stamps have been belatedly affixed. See § 201.08, Fla. Stat. (1981). There is serious dispute as

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

executed on the same date as the note. We reverse. § 201.08(1), Florida Statutes, imposes a tax upon promissory

Jasper v. Orange Lake Homes, Inc.

151 So. 2d 331

District Court of Appeal of Florida | Filed: Mar 20, 1963 | Docket: 1254885

Cited 4 times | Published

obligation to pay money," within the meaning of § 201.08, Florida Statutes, F.S.A., which levies a documentary

Solis v. Lacayo

86 So. 3d 1147, 2012 WL 1414368, 2012 Fla. App. LEXIS 6384

District Court of Appeal of Florida | Filed: Apr 25, 2012 | Docket: 60307552

Cited 3 times | Published

the notes were not enforceable pursuant to section 201.08(l)(a), Florida Statutes (2011). *1148On April

One 79th Street Estates, Inc. v. American Investment Services

47 So. 3d 886, 2010 Fla. App. LEXIS 16282, 2010 WL 4226438

District Court of Appeal of Florida | Filed: Oct 27, 2010 | Docket: 2399239

Cited 3 times | Published

remanded for further proceedings.[7] NOTES [1] Section 201.08(1)(b), Florida Statutes (2007), precludes judicial

Department of Revenue v. Sun Bank

556 So. 2d 1154, 1990 Fla. App. LEXIS 200, 1990 WL 2406

District Court of Appeal of Florida | Filed: Jan 18, 1990 | Docket: 542886

Cited 3 times | Published

imposes an excise tax on certain documents. Section 201.08, Florida Statutes (1981), provides in part

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

security agreement, as required by Fla. Stat. § 201.08(1) (1983), prevented the filing of a valid Uniform

Hialeah, Inc. v. Department of Revenue

380 So. 2d 562

District Court of Appeal of Florida | Filed: Mar 4, 1980 | Docket: 1403208

Cited 3 times | Published

such a transaction created an excise tax under Section 201.08(1), Florida Statutes (1977)[1] relating to

State Ex Rel. Weinberg v. Green

132 So. 2d 761

Supreme Court of Florida | Filed: Jul 26, 1961 | Docket: 1382137

Cited 3 times | Published

documentary stamps to the promissory note as required by § 201.08, Florida Statutes, F.S.A., but declined to affix

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

documents subject to the documentary stamp tax, and Section 201.08 defines the rate of taxation imposed on them

In re Eddy

572 B.R. 774, 2017 Bankr. LEXIS 1854

United States Bankruptcy Court, M.D. Florida | Filed: Jun 30, 2017 | Docket: 65790031

Cited 2 times | Published

Chapter 7 Trustee relies on Florida Statute Section 201.08 as it existed in 2001, claiming the statute

Nikooie v. JPMorgan Chase Bank, N.A.

183 So. 3d 424, 2014 Fla. App. LEXIS 20020, 2014 WL 6911148

District Court of Appeal of Florida | Filed: Dec 10, 2014 | Docket: 2613274

Cited 2 times | Published

majority plucks a phrase from the last sentence of section 201;08(l)(b) of the Florida Statutes, which states

Madura v. Bac Home Loans Servicing, LP

593 F. App'x 834

Court of Appeals for the Eleventh Circuit | Filed: Nov 10, 2014 | Docket: 65959097

Cited 2 times | Published

(Fla.5th Dist.Ct.App.1999) (citing Fla. Stat. § 201.08(1) (1997)). The July 26, 2000, promissory note

Bonfiglio v. BANKER'S TRUST CO. OF CAL.

944 So. 2d 1087

District Court of Appeal of Florida | Filed: Nov 15, 2006 | Docket: 1649910

Cited 2 times | Published

note was unenforceable as a consequence of section 201.08. The trial court allowed the subcontractor

American First Federal, Inc. v. Lake Forest Park, Inc.

198 F.3d 1259, 1999 WL 1247766

Court of Appeals for the Eleventh Circuit | Filed: Dec 23, 1999 | Docket: 395627

Cited 2 times | Published

commencement of the district court proceedings. Under Section 201.08(1) of the Florida Statutes, a note is not enforceable

Barnett Bank v. State Dept. of Revenue

571 So. 2d 527, 1990 WL 198315

District Court of Appeal of Florida | Filed: Dec 11, 1990 | Docket: 1653319

Cited 2 times | Published

subject to documentary stamp taxation under Section 201.08(1), Florida Statutes (1989). The Department

Dept. of Revenue v. Lincoln Pointe Associates, Ltd.

544 So. 2d 291, 14 Fla. L. Weekly 1288, 1989 Fla. App. LEXIS 3068, 1989 WL 59471

District Court of Appeal of Florida | Filed: May 25, 1989 | Docket: 1709571

Cited 2 times | Published

appellants' argument, and this appeal followed. Section 201.08(1), Florida Statutes, provides in pertinent

Wrj Development, Inc. v. North Ring Ltd.

979 So. 2d 1046, 2008 Fla. App. LEXIS 3883, 2008 WL 723841

District Court of Appeal of Florida | Filed: Mar 19, 2008 | Docket: 1714265

Cited 1 times | Published

based on the unenforceable Note. We disagree. Section 201.08(1) of the Florida Statutes states that "[t]he

Space Coast Credit Union v. Walt Disney World Co.

483 So. 2d 35, 11 Fla. L. Weekly 102, 1986 Fla. App. LEXIS 5829

District Court of Appeal of Florida | Filed: Jan 2, 1986 | Docket: 64617367

Cited 1 times | Published

Judge, concur. . § 516.17, Fla.Stat. (1983). . § 201.08(1), Fla.Stat. (1983). . Corbin, A., 4 Corbin

OPAL BRADSHAW-JACKSON v. BANK OF NEW YORK MELLON, etc.

District Court of Appeal of Florida | Filed: Jan 25, 2023 | Docket: 66757238

Published

(Fla. 3d DCA 1991) (“[T]here is nothing in [section 201.08(1), Florida Statutes,] or the case decisions

WILMINGTON TRUST, N.A., etc. v. ALBERTO SERPA

District Court of Appeal of Florida | Filed: May 18, 2022 | Docket: 63318813

Published

Serpas moved for involuntary dismissal based on section 201.08(1)(b), Florida Statutes, which precludes the

ANAMARIE M. SCHROEDER A/K/A ANAMARIA M. SCHROEDER, etc. v. MTGLQ INVESTORS, L.P.

District Court of Appeal of Florida | Filed: Feb 12, 2020 | Docket: 16834863

Published

3 Section 201.08(1)(b) provides that “[t]he mortgage . . . shall

ANAMARIE M. SCHROEDER A/K/A ANAMARIA M. SCHROEDER, etc. v. MTGLQ INVESTORS, L.P.

District Court of Appeal of Florida | Filed: Sep 18, 2019 | Docket: 16211773

Published

documentary stamp tax and an intangible tax). § 201.08(1)(b), Fla. Stat. (2018); § 199.282(4), Fla. Stat

Atkins North America, Inc. v. Tallahassee MH Parks, LLC and Tallahassee Real Estate Holdings, LLC

District Court of Appeal of Florida | Filed: Aug 29, 2019 | Docket: 16128159

Published

of the unenforceable portions of the debt. See § 201.08(1)(b); Glenn Wright Homes (Delray) LLC v. Lowy

WELLS FARGO BANK, N. A. v. GEORGE A. ORDONEZ

District Court of Appeal of Florida | Filed: May 24, 2019 | Docket: 15672866

Published

due under the unique facts of this case. See § 201.08(5), (6), Fla. Stat. (2010); Fla. Admin. Code

Wells Fargo Bank, N.A. v. Ordonez

272 So. 3d 859

District Court of Appeal of Florida | Filed: May 24, 2019 | Docket: 64715414

Published

tax due under the unique facts of this case. See § 201.08(5), (6), Fla. Stat. (2010) ; Fla. Admin. Code

Wells Fargo Bank, N.A. v. Ordonez

272 So. 3d 859

District Court of Appeal of Florida | Filed: May 24, 2019 | Docket: 64715415

Published

tax due under the unique facts of this case. See § 201.08(5), (6), Fla. Stat. (2010) ; Fla. Admin. Code

Steinberg v. Wells Fargo Bank, N.A.

178 So. 3d 473, 2015 WL 6161123

District Court of Appeal of Florida | Filed: Oct 21, 2016 | Docket: 60251476

Published

note and mortgage triggered the tax imposed by section 201.08(2), Florida Statutes (2010). We hold that the

Michael Steinberg v. Wells Fargo Bank, N.A.

District Court of Appeal of Florida | Filed: Oct 21, 2015 | Docket: 2991035

Published

note and mortgage triggered the tax imposed by section 201.08(2), Florida Statutes (2010). We hold that the

Midtvaage v. Porches Bahamas, Ltd.

128 So. 3d 924, 2013 WL 6687844, 2013 Fla. App. LEXIS 20095

District Court of Appeal of Florida | Filed: Dec 20, 2013 | Docket: 60237216

Published

tax on the promissory note, required by Florida Statute 201.08, had been paid, rendering the note unenforceable

Beggi v. Bank

91 So. 3d 193, 2012 WL 2150338, 2012 Fla. App. LEXIS 9470

District Court of Appeal of Florida | Filed: Jun 13, 2012 | Docket: 60309836

Published

as a required incident of recordation; see section 201.08(l)(b), Florida Statutes (2011). Beggi has advanced

Fla. Dept. of Revenue v. Winn-Dixie Stores

884 So. 2d 1100, 2004 Fla. App. LEXIS 15579, 2004 WL 2363628

District Court of Appeal of Florida | Filed: Oct 22, 2004 | Docket: 1683189

Published

subject to documentary stamp taxes pursuant to section 201.08, Florida Statutes (2004). The DOR asserts that

American First Fed. v. Lake Forest

Court of Appeals for the Eleventh Circuit | Filed: Dec 23, 1999 | Docket: 395617

Published

commencement of the district court proceedings. Under Section 201.08(1) of the Florida Statutes, a note is not

Department of Revenue v. Accredited Surety & Casualty Co.

690 So. 2d 614, 1997 Fla. App. LEXIS 1018, 1997 WL 63678

District Court of Appeal of Florida | Filed: Feb 14, 1997 | Docket: 64772154

Published

mortgages at issue secure future advances; thus, section 201.08(1), Florida Statutes (1993) exempts them from

Central Florida Investments, Inc. v. Department of Revenue

652 So. 2d 1162, 1995 Fla. App. LEXIS 2059, 1995 WL 84553

District Court of Appeal of Florida | Filed: Mar 3, 1995 | Docket: 64755299

Published

appeal is whether the excise tax imposed by section 201.08(1), Florida Statutes (1991), must be paid even

West Flagler Associates, Ltd. v. Department of Revenue

633 So. 2d 555, 1994 Fla. App. LEXIS 2283, 1994 WL 81884

District Court of Appeal of Florida | Filed: Mar 15, 1994 | Docket: 64746939

Published

pay an actual debt. Comparable language in section 201.-08, Florida Statutes, has been so construed. See

Department of Revenue v. Citizens National Bank of Leesburg

618 So. 2d 252, 1992 Fla. App. LEXIS 12620, 1992 WL 371554

District Court of Appeal of Florida | Filed: Dec 18, 1992 | Docket: 64696227

Published

time limit for future advances of 20 years. Section 201.08(2) of the Florida Statutes (1987) states that

American National Bank of Florida v. Department of Revenue

593 So. 2d 1173, 1992 Fla. App. LEXIS 1242, 1992 WL 25875

District Court of Appeal of Florida | Filed: Feb 13, 1992 | Docket: 64665380

Published

Florida Statutes (1985), and therefore affirm. Section 201.08, Florida Statutes (1985), imposes documentary

Ultimate Corp. v. CG Data Corp.

575 So. 2d 1338, 1991 Fla. App. LEXIS 1457, 1991 WL 22548

District Court of Appeal of Florida | Filed: Feb 26, 1991 | Docket: 64657049

Published

transferred, or assigned in the state” as required by section 201.08, Florida Statutes (1979), the documentary stamp

Florida East Coast Properties, Inc. v. Tifco, Inc.

556 So. 2d 750, 14 Fla. L. Weekly 2454, 1989 Fla. App. LEXIS 5839, 1989 WL 120867

District Court of Appeal of Florida | Filed: Oct 17, 1989 | Docket: 64648045

Published

the enforcement of which is not barred by section 201.08, Florida Statutes (1987). Affirmed.

NCNB National Bank of Florida v. Department of Revenue

523 So. 2d 738, 1988 Fla. App. LEXIS 1559, 1988 WL 32906

District Court of Appeal of Florida | Filed: Apr 13, 1988 | Docket: 64634207

Published

stamps showing full payment of the tax. However, section 201.08 which applies to notes 2, 3, 4, and the mortgage

State, Department of Revenue v. Bonard Enterprises, Inc.

515 So. 2d 358, 12 Fla. L. Weekly 2623, 1987 Fla. App. LEXIS 10999

District Court of Appeal of Florida | Filed: Nov 10, 1987 | Docket: 64630844

Published

not subject to documentary stamp taxes under section 201.08, Florida Statutes (1985), where, as here, there

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

these cases refer to the excise tax imposed by section 201.08, Florida Statutes (1979) (tax on written obligations

Ago

Florida Attorney General Reports | Filed: Apr 18, 1986 | Docket: 3256761

Published

PROPERTY SUBJECT TO THE DOCUMENTARY STAMP TAX OF SECTION 201.08, FLORIDA STATUTES, AS A WRITTEN UNCONDITIONAL

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

The district court based dismissal on Fla.Stat. § 201.08. In the matter before me, we are not concerned

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

obligations of the security agreement as required by section 201.08, Florida Statutes (1981). Appellee argued that

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

generally for an excise tax on various documents. Section 201.08 provides specifically for a tax on notes and

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

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

Wometco Enterprises, Inc. v. Frank

382 So. 2d 832, 1980 Fla. App. LEXIS 15976

District Court of Appeal of Florida | Filed: Apr 16, 1980 | Docket: 64575670

Published

in the final judgment as 208.08 is actually Section 201.08, Florida Statutes (1975). In pertinent part

State, Department of Revenue v. Miami National Bank

374 So. 2d 1, 1979 Fla. LEXIS 4683

Supreme Court of Florida | Filed: Jun 7, 1979 | Docket: 64571559

Published

renewal notes were taxable in full pursuant to section 201.08(1), Florida Statutes (1975), or partially exempt

Ago

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

Published

proper stamps have been affixed to themortgage. Section 201.08(1), F. S., as amended by s. 2 of Ch. 77-414

Department of Revenue v. North Port Bank

354 So. 2d 463, 1978 Fla. App. LEXIS 15155

District Court of Appeal of Florida | Filed: Jan 31, 1978 | Docket: 64562516

Published

contention. The statute governing this question is § 201.08(1), Florida Statutes (1973), and it reads in pertinent

Rainey v. State, Department of Revenue

353 So. 2d 207, 1977 Fla. App. LEXIS 17206

District Court of Appeal of Florida | Filed: Dec 27, 1977 | Docket: 64561899

Published

documentary stamp tax alleged to be due under F.S. 201.08 plus a penalty of like amount pursuant to F.S

State Department of Revenue v. Miami National Bank

354 So. 2d 84, 1977 Fla. App. LEXIS 17285

District Court of Appeal of Florida | Filed: Dec 23, 1977 | Docket: 64562367

Published

renewal notes — § 201.08(1), supra. It was clearly the legislative intent of § 201.08(1), supra, to tax

Indian River Orange Groves, Inc. v. Dickinson

238 So. 2d 125, 1970 Fla. App. LEXIS 5903

District Court of Appeal of Florida | Filed: Jul 21, 1970 | Docket: 64516017

Published

documentary stamp tax was paid as required by F.S. Section 201.08, F.S.A.1 When this purchase money mortgage

Maas Bros., Inc. v. Green

182 So. 2d 633, 1966 Fla. App. LEXIS 5938

District Court of Appeal of Florida | Filed: Feb 3, 1966 | Docket: 64495513

Published

Florida Statutes 1963, F.S.A., particularly section 201.08 thereof. The complaint also prayed for general

Gulf American Land Corp. v. Green

157 So. 2d 70

Supreme Court of Florida | Filed: Oct 23, 1963 | Docket: 60216627

Published

resolution is whether or not in construing Section 201.08, Florida Statutes, F.S.A., the rule of ejusdem

Gulf American Land Corp. v. Green

149 So. 2d 396

District Court of Appeal of Florida | Filed: Nov 20, 1962 | Docket: 60209696

Published

described above) comes within the provisions of Section 201.08, Florida 'Statutes, F.S.A., so that it must