The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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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 ²subsection (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 ²subsection (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) 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.

(7) 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.

(8)(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.

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.”

²Note.—As amended by s. 1, ch. 2002-26. The amendment by s. 9, ch. 2002-218, cites to paragraph (2)(a).

F.S. 201.08 on Google Scholar

F.S. 201.08 on Casetext

Amendments to 201.08

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

Annotations, Discussions, Cases:

Cases from cite.case.law:

WELLS FARGO BANK, N. A. v. A. ORDONEZ, 272 So. 3d 859 (Fla. App. Ct. 2019)

. . . See § 201.08(5), (6), Fla. Stat. (2010) ; Fla. Admin. . . .

NATURAL ALTERNATIVES INTERNATIONAL, INC. v. IANCU,, 904 F.3d 1375 (Fed. Cir. 2018)

. . . ."); Manual of Patent Examining Procedure (" MPEP") § 201.08 (providing that "[t]he [PTO] does not need . . .

CAVE CONSULTING GROUP, INC. v. TRUVEN HEALTH ANALYTICS INC., 293 F. Supp. 3d 1038 (N.D. Cal. 2018)

. . . MPEP § 201.08. . . . See MPEP § 201.08. . . . Manual of Patent Examining Procedure ("MPEP") § 201.08 (9th ed. Oct. 2015). . . . MPEP § 201.08. . . .

IN RE JANSSEN BIOTECH, INC., 880 F.3d 1315 (Fed. Cir. 2018)

. . . Manual of Patent Examining Procedure ("MPEP”) § 201.08 (5th ed., Rev. 15, 1993) (emphasis added); see . . . also MPEP § 201.08 (2015). . . . .

SPRINT COMMUNICATIONS COMPANY L. P. v. COX COMMUNICATIONS INC., 302 F. Supp. 3d 597 (D. Del. 2017)

. . . ." § 201.08 MPEP (9th ed., Rev. 07.2015, Nov. 2015). . . .

IN RE EDDY,, 572 B.R. 774 (Bankr. M.D. Fla. 2017)

. . . In support, the Chapter 7 Trustee relies on Florida Statute Section 201.08 as it existed in 2001, claiming . . . In 2002, the Florida legislature amended Section 201.08, and as amended, promissory notes (as opposed . . . Stat. § 201.08(l)(a) does not state that promissory notes are unenforceable until the taxes are paid) . . . Stat. § 201.08(1) does not prohibit enforcement of an unsecured promissory note for nonpayment of documentary . . .

ASGHARI- KAMRANI v. UNITED SERVICES AUTOMOBILE ASSOCIATION,, 252 F. Supp. 3d 562 (E.D. Va. 2017)

. . . See MPEP § 201.08. . . .

STEINBERG, v. WELLS FARGO BANK, N. A., 178 So. 3d 473 (Fla. Dist. Ct. App. 2016)

. . . whether the deferred interest provision of a note and mortgage triggered the tax imposed by section 201.08 . . . Steinberg . reasons that section 201.08(l)(b) should be read in conjunction with section 697.04(l)(b) . . . Reading sections 201.08(l)(b) and 697.04(l)(b) together, Steinberg concludes “that any increase in the . . . in section 697.04 expands or contracts the concept of a taxable future advance set forth in section 201.08 . . . As a result of this statutory exception; section 201.08(1) did not prohibit the bank’s enforcement of . . .

JANSSEN BIOTECH, INC. v. CELLTRION HEALTHCARE CO. LTD., 211 F. Supp. 3d 364 (D. Mass. 2016)

. . . continuation-in-part application adds subject matter not disclosed in the earlier application, see MPEP § 201.08 . . .

iLIFE TECHNOLOGIES INC. v. BODY MEDIA, INC., 90 F. Supp. 3d 415 (W.D. Pa. 2015)

. . . MPEP § 201.08. iL-ife accuses Body Media of infringing claims 1, 2, 3, 21, and 22 of the '939 Patent. . . .

IN RE NMFC, LLC, s K. NMFC, LLC f k a LLC, s v. LLC G. s, 522 B.R. 869 (Bankr. D.S.C. 2015)

. . . Id. at § 201.08. . . . .

NIKOOIE, v. JPMORGAN CHASE BANK, N. A., 183 So. 3d 424 (Fla. Dist. Ct. App. 2014)

. . . .- The clause lifted by the majority from section 201.08(b)(1) is taken from the last sentence of section . . . 201.08(b)(1). . . . Section 20Í.08 reads in full as follows: 201.08. . . . Judge Martha Warner cogently explained the workings of section 208.08(1) as follows: Section 201.08(1 . . . Finally, analogous to the language of section 201.08(b) concerning future advances, section 199.282(4 . . . Section 201.08(l)(b), Florida Statutes (2007), specifies that a mortgage or other instrument “shall not . . . Unlike an affirmative defense, section 201.08 was not enacted for the protection of any particular class . . . Therefore, a defendant’s failure to plead a plaintiffs noncompliance with section 201.08 does not waive . . . Lowy, 18 So.3d 693 (Fla. 4th DCA 2009) (concluding that section 201.08(1) precludes enforcement as to . . . The same bar of sections 199.282 and 201.08, Florida Statutes (2006), that applies to Nikooie applies . . .

ANTARES PHARMA, INC. v. MEDAC PHARMA INC., 771 F.3d 1354 (Fed. Cir. 2014)

. . . MPEP § 201.08. . . . .

MADURA, v. BAC HOME LOANS SERVICING, LP, f. k. a. LP, NA,, 593 F. App'x 834 (11th Cir. 2014)

. . . . § 201.08(1) (1997)). . . .

WANE, v. LOAN CORPORATION, N. A. FSB,, 552 F. App'x 908 (11th Cir. 2014)

. . . . § 201.08(l)(b). . . . Because the unen-forceability language in § 201.08(l)(b) only covers the failure to pay taxes on future . . .

MIDTVAAGE, v. PORCHES BAHAMAS, LTD., 128 So. 3d 924 (Fla. Dist. Ct. App. 2013)

. . . present any evidence to show that the excise tax on the promissory note, required by Florida Statute 201.08 . . .

SPLIT PIVOT, INC. v. TREK BICYCLE CORPORATION,, 987 F. Supp. 2d 838 (W.D. Wis. 2013)

. . . Contracting, Inc., 38 F.3d 551, 555 (Fed.Cir.1994) (citing The Manual of Patent Examining Procedure, § 201.08 . . .

SANTARUS, INC. v. PAR PHARMACEUTICAL, INC., 694 F.3d 1344 (Fed. Cir. 2012)

. . . examiner reviews the priority claims, as instructed by the Manual of Patent Examining Procedure §§ 201.08 . . .

BEGGI, v. OCEAN BANK, a, 91 So. 3d 193 (Fla. Dist. Ct. App. 2012)

. . . the record exhibit the payment of the stamp taxes as a required incident of recordation; see section 201.08 . . .

SOLIS MSA II, LLC II, LTD. LLC, v. LACAYO,, 86 So. 3d 1147 (Fla. Dist. Ct. App. 2012)

. . . documentary stamp taxes had not been paid by Lacayo, and the notes were not enforceable pursuant to section 201.08 . . . See § 201.08(l)(a). We agree and reverse. . . .

BONE CARE INTERNATIONAL, LLC v. PENTECH PHARMACEUTICALS, INC., 862 F. Supp. 2d 790 (N.D. Ill. 2012)

. . . Plaintiffs argue that the MPEP § 201.08 requires the examiner to make such a determination under these . . .

INFORMATICS APPLICATIONS GROUP, INC. v. B. SHKOLNIKOV,, 836 F. Supp. 2d 400 (E.D. Va. 2011)

. . . MPEP§ 201.08. . . . .

ZAMORA, v. J. ASTRUE,, 853 F. Supp. 2d 1048 (D. Or. 2011)

. . . establishing that she could perform “other work” at step five of the disability analysis, failed to apply Rule 201.08 . . . Applicability of Medical Vocational Rule 201.08 At the fifth step of disability assessment, age categories . . .

USHIP INTELLECTUAL PROPERTIES, LLC, v. UNITED STATES,, 98 Fed. Cl. 396 (Fed. Cl. 2011)

. . . See MPEP § 201.08 (2008) (explaining continuation-in-part applications). . . .

AUTOMOTIVE TECHNOLOGIES INTERNATIONAL, INC. v. DELPHI CORPORATION,, 776 F. Supp. 2d 469 (E.D. Mich. 2011)

. . . . § 201.08 — may only claim the parent application’s priority date if the parent’s specification satisfies . . .

ST. JOHN S UNIVERSITY, NEW YORK, v. M. BOLTON,, 757 F. Supp. 2d 144 (E.D.N.Y. 2010)

. . . Manual of Patent Examining Procedure (“MPEP”) § 201.08 (8th ed., Rev. 8, July 2010) (emphasis added). . . .

ONE STREET ESTATES, INC. a k a D. a Po v. AMERICAN INVESTMENT SERVICES,, 47 So. 3d 886 (Fla. Dist. Ct. App. 2010)

. . . Section 201.08(l)(b), Florida Statutes (2007), precludes judicial enforcement of a mortgage "unless and . . .

BONE CARE INTERNATIONAL, LLC v. PENTECH PHARMACEUTICALS, INC., 741 F. Supp. 2d 865 (N.D. Ill. 2010)

. . . . § 201.08 (8th ed.2001). . . . .

GLENN WRIGHT HOMES DELRAY LLC B. Jr. v. A. LOWY,, 18 So. 3d 693 (Fla. Dist. Ct. App. 2009)

. . . 4th DCA 2006), that notes without documentary stamps attached are unenforceable by reason of section 201.08 . . . Silber cites to section 201.08(1) for authority. We have reviewed the statute. . . . Section 201.08(1) provides for the tax to be paid on promissory notes and mortgages or other deeds of . . . Section 201.08(1) does not prohibit enforcement of an unsecured promissory note in a court of this state . . . Silber examined an earlier version of the statute which did not divide section 201.08(1) into subsections . . .

AMGEN INC. v. F. HOFFMANN- LA ROCHE LTD, GMBH, LA, 580 F.3d 1340 (Fed. Cir. 2009)

. . . continuation-in-part application adds subject matter not disclosed in the earlier application, see MPEP § 201.08 . . .

ARROW INTERNATIONAL, INC. v. SPIRE BIOMEDICAL, INC., 635 F. Supp. 2d 46 (D. Mass. 2009)

. . . MPEP § 201.08. . . .

CENTOCOR ORTHO BIOTECH, INC. v. ABBOTT LABORATORIES,, 662 F. Supp. 2d 584 (E.D. Tex. 2009)

. . . Manual of Patent Examining and Procedure § 201.08 (emphasis in original) (citing In re Klein, 1930 C.D . . .

POWEROASIS, INC. LLC, v. T- MOBILE USA, INC., 522 F.3d 1299 (Fed. Cir. 2008)

. . . (July 1998), at § 201.08. . . . Performance Contracting, Inc., 38 F.3d 551, 555 (Fed.Cir.1994) (citing M.P.E.P. § 201.08). . . .

WRJ DEVELOPMENT, INC. v. NORTH RING LIMITED,, 979 So. 2d 1046 (Fla. Dist. Ct. App. 2008)

. . . Section 201.08(1) of the Florida Statutes states that “[t]he mortgage, trust deed, or other instrument . . . shall not be enforceable in any court of this state ... until the tax due thereon ... has been paid.” § 201.08 . . . The case law relating to the enforceability of promissory notes pursuant to section 201.08(1) of the . . .

PFIZER, INC. G. D. Co. G. D. LLC, LLC LLC v. TEVA PHARMACEUTICALS USA, INC., 518 F.3d 1353 (Fed. Cir. 2008)

. . . Cir.2002); see also Manual of Patent Examining Procedure (“MPEP”) § 201.08 (8th ed., Rev.5, 2006) (“A . . . Id. § 201.08 (emphasis in original). . . .

In HYLTON, II,, 374 B.R. 579 (Bankr. W.D. Va. 2007)

. . . Schedule J reflects monthly disposable income of $201.08. . . .

PASS SEYMOUR, INC. v. HUBBELL INCORPORATED,, 532 F. Supp. 2d 418 (N.D.N.Y. 2007)

. . . Manual of Patent Examining Procedure § 201.08; see also Go Med. Indus. Pty., Ltd. v. . . .

INFORMATICA CORPORATION, v. BUSINESS OBJECTS DATA INTEGRATION, INC., 489 F. Supp. 2d 1060 (N.D. Cal. 2007)

. . . Manual of Patent Examining Procedure § 201.08. . . .

A. BONFIGLIO, v. BANKER S TRUST COMPANY OF CALIFORNIA,, 944 So. 2d 1087 (Fla. Dist. Ct. App. 2006)

. . . and intangible taxes on the 1995 modification agreement had been paid and that sections 199.282 and 201.08 . . . owners moved to dismiss the action, arguing the note was unenforceable as a consequence of section 201.08 . . .

METROLOGIC INSTRUMENTS, INC. v. SYMBOL TECHNOLOGIES, INC., 460 F. Supp. 2d 571 (D.N.J. 2006)

. . . See Manual of Patent Examining Procedure § 201.08 (8th ed.2005); see also Augustine Med., Inc. v. . . .

MINEBEA CO. LTD. v. PAPST,, 444 F. Supp. 2d 68 (D.D.C. 2006)

. . . .; Manual of Patent Examining Procedure, § 201.08 (“A continuation-in-part is an application filed during . . .

AVOCENT HUNTSVILLE CORP. v. CLEARCUBE TECHNOLOGY, INC., 443 F. Supp. 2d 1284 (N.D. Ala. 2006)

. . . Of Commerce, Manual of Patent Examining Procedure §§ 201.06, 201.07, 201.08, 201.11 (7th ed.1998, rev . . .

K. NILSSEN GEO v. OSRAM SYLVANIA, INC., 440 F. Supp. 2d 884 (N.D. Ill. 2006)

. . . MPEP § 201.08. . . . MPEP § 201.08, citing In re Van Langenhoven, 59 C.C.P.A. 934, 458 F.2d 132, at 136, 173 USPQ 426 at 429 . . .

RAPPAPORT, T W a v. HOLLYWOOD BEACH RESORT CONDOMINIUM ASSOCIATION, INC. a a, 905 So. 2d 1024 (Fla. Dist. Ct. App. 2005)

. . . Section 201.08, Florida Statutes (2004), is concerned primarily with ensuring the payment of statutorily . . . and until the tax due thereon upon each advance that may have been made thereunder has been paid. § 201.08 . . .

MARTIN MARIETTA MATERIALS, INC. v. BEDFORD REINFORCED PLASTICS, INC. V., 227 F.R.D. 382 (W.D. Pa. 2005)

. . . .”); also see e.g., Manual of Patent Examining Procedure § 201.08 (7th ed. . . .

FLORIDA DEPARTMENT OF REVENUE, v. WINN- DIXIE STORES, INC., 884 So. 2d 1100 (Fla. Dist. Ct. App. 2004)

. . . that a lease for computer equipment was not subject to documentary stamp taxes pursuant to section 201.08 . . . Section 201.08 provides that a documentary stamp tax shall be imposed on “promissory notes, nonnegotiable . . .

DEFAULT PROOF CREDIT CARD SYSTEM, INC. v. HOME DEPOT U. S. A. INC. d b a, 389 F. Supp. 2d 1325 (S.D. Fla. 2004)

. . . Procter & Gamble Co., 287 F.Supp. 291, 298 (D.Md.1968) (citing Manual of Patent Examining Procedure, sec. 201.08 . . .

IP INNOVATION L. L. C. v. LEXMARK INTERNATIONAL, INC., 303 F. Supp. 2d 923 (N.D. Ill. 2004)

. . . Manual of Patent Examining Procedure, § 201.08. . . .

A. DRAEGERT, v. Jo B. BARNHART,, 311 F.3d 468 (2d Cir. 2002)

. . . in the grid, must be particular acquired characteristics is further demonstrated by Rules 201.05 and 201.08 . . .

COMER, v. STEWART,, 230 F. Supp. 2d 1016 (D. Ariz. 2002)

. . . Order 201.08(1.5). . . .

RAMSEY GROUP, INC. a v. EGS INTERNATIONAL, INC. d b a, 208 F.R.D. 559 (W.D.N.C. 2002)

. . . Contracting, Inc., 38 F.3d 551, 555 (Fed.Cir.1994) (citing The Manual of Patent Examining Procedure § 201.08 . . .

UNIVERSITY OF WEST VIRGINIA, BOARD OF TRUSTEES, v. L. VANVOORHIES,, 278 F.3d 1288 (Fed. Cir. 2002)

. . . See, e.g., Manual of Patent Examining Procedure § 201.08 (7th ed. . . .

A. BAILEY, v. DART CONTAINER CORPORATION OF MICHIGAN, 157 F. Supp. 2d 110 (D. Mass. 2001)

. . . See also Manual of Patent Examining Procedure § 201.08 (6th Ed., Rev.3, 1997) (“A continuation-in-part . . .

TM PATENTS, L. P. TM L. L. C. v. INTERNATIONAL BUSINESS MACHINES CORPORATION,, 121 F. Supp. 2d 349 (S.D.N.Y. 2000)

. . . See MPEP § 201.08”) (emphasis added). . . .

UNIVERSITY OF WEST VIRGINIA BOARD OF TRUSTEES, v. L. v., 84 F. Supp. 2d 759 (N.D.W. Va. 2000)

. . . Manual of Patent Examining Procedure § 201.08; see also In re Wertheim, 646 F.2d 527, 536 (C.C.P.A.1981 . . .

AMERICAN FIRST FEDERAL, INC. a v. LAKE FOREST PARK, INC. a B., 198 F.3d 1259 (11th Cir. 1999)

. . . Under Section 201.08(1) of the Florida Statutes, a note is not enforceable until the requisite documentary . . . Ann. § 201.08(1) (West 1999). . . . The plain language of Section 201.08(1) provides that an “instrument shall not be enforceable in any . . . Here, again, the plain language of Section 201.08 is conclusive. . . .

M. SOMMA, v. METRA ELECTRONICS CORP., 727 So. 2d 302 (Fla. Dist. Ct. App. 1999)

. . . See § 201.08, Fla.Stat. (1997). Accordingly, we reverse the final judgment entered below. . . . To support this argument, Metra cited to section 201.08 of the Florida Statutes which provides in relevant . . . part: 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments . . . and until the tax due thereon upon each advance that may have been made thereunder has been paid. § 201.08 . . . Therefore, a defendant’s failure to plead a plaintiffs noncompliance with section 201.08 does not waive . . .

DEPARTMENT OF REVENUE, v. ACCREDITED SURETY CASUALTY COMPANY, INC., 690 So. 2d 614 (Fla. Dist. Ct. App. 1997)

. . . its summary final judgment, ruling that the mortgages at issue secure future advances; thus, section 201.08 . . .

APPLIED MATERIALS, INC. v. ADVANCED SEMICONDUCTOR MATERIALS AMERICA, INC. d b a ASM N. V., 98 F.3d 1563 (Fed. Cir. 1996)

. . . MPEP § 201.08. . . .

COMPUTER SALES INTERNATIONAL, INC. v. STATE DEPARTMENT OF REVENUE, a, 656 So. 2d 1382 (Fla. Dist. Ct. App. 1995)

. . . by the prospective lessees in Florida, or have a taxable situs in Florida, as is required by section 201.08 . . . Section 201.08(1), Florida Statutes (1988), requires that the tax shall be paid on a “mortgage, trust . . . When mortgages and similar instruments of indebtedness, as described in section 201.08(1), are recorded . . .

CENTRAL FLORIDA INVESTMENTS, INC. v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 652 So. 2d 1162 (Fla. Dist. Ct. App. 1995)

. . . The issue to be determined in this appeal is whether the excise tax imposed by section 201.08(1), Florida . . . sections 199.133-199.135, Florida Statutes, it contends that it is not required to pay the section 201.08 . . . Subsection (1) of section 201.08 provides: On promissory notes, nonnegotiable notes, written obligations . . . Unfortunately section 201.08(1) is not very clear, but we conclude from our analysis that the statute . . .

TRANSCO PRODUCTS INC. v. PERFORMANCE CONTRACTING, INC., 38 F.3d 551 (Fed. Cir. 1994)

. . . See MPEP § 201.08. . . .

M. DELSIE, v. E. SHALALA,, 842 F. Supp. 31 (D. Mass. 1994)

. . . Rule 201.08 of such guidelines yielded a conclusion of “not disabled”. . . .

DEPARTMENT OF REVENUE, v. CITIZENS NATIONAL BANK OF LEESBURG,, 618 So. 2d 252 (Fla. Dist. Ct. App. 1992)

. . . Section 201.08(2) of the Florida Statutes (1987) states that when there is both a mortgage and a note . . . document in this case represents a future advance of $7,500 that is properly taxable as set out in section 201.08 . . . See § 201.08, Fla.Stat. (1987) (if a promissory note secures a future advance then documentary stamp . . .

AMERICAN NATIONAL BANK OF FLORIDA, v. DEPARTMENT OF REVENUE, 593 So. 2d 1173 (Fla. Dist. Ct. App. 1992)

. . . Section 201.08, Florida Statutes (1985), imposes documentary stamp tax liability on promissory notes . . .

KLEIN, v. ROYALE GROUP, LTD. A., 578 So. 2d 394 (Fla. Dist. Ct. App. 1991)

. . . note and affix the appropriate documentary stamps to the written obligation as required by section 201.08 . . . The plain terms of section 201.08(1) require that an instrument not be enforceable in any court of this . . .

ULTIMATE CORPORATION, v. CG DATA CORPORATION, CG DATA CORPORATION, v. ULTIMATE CORPORATION,, 575 So. 2d 1338 (Fla. Dist. Ct. App. 1991)

. . . not “made, executed, delivered, sold, transferred, or assigned in the state” as required by section 201.08 . . .

BARNETT BANK OF SOUTH FLORIDA, v. STATE DEPARTMENT OF REVENUE,, 571 So. 2d 527 (Fla. Dist. Ct. App. 1990)

. . . loans secured by mortgages on real property are not subject to documentary stamp taxation under Section 201.08 . . . Section 201.08(1) was amended in 1977 to add mortgages and other evidences of indebtedness to the category . . . tax shall be paid on' the mortgage, trust deed, or security agreement at the time of rec-ordation. § 201.08 . . . In interpreting the meaning of Section 201.08(1), our starting point is the language of the statute itself . . . More importantly, at the time the Legislature amended Section 201.08(1) to include mortgages, Section . . .

DEPARTMENT OF REVENUE, STATE FLORIDA, v. SUN BANK,, 556 So. 2d 1154 (Fla. Dist. Ct. App. 1990)

. . . Section 201.08, Florida Statutes (1981), provides in part as follows: 201.08 Tax on promissory or nonnegotiable . . . 12B-4.052(7) and section 697.-01(1), Florida Statutes, and therefore is subject to tax under section 201.08 . . . held that an agreement to assume a mortgage was not subject to documentary stamp tax under section 201.08 . . . indenture and deed of trust is merely a guarantee of payment, it is not subject to tax under section 201.08 . . .

FLORIDA EAST COAST PROPERTIES, INC. v. TIFCO, INC., 556 So. 2d 750 (Fla. Dist. Ct. App. 1989)

. . . suit is predicated is that dated December 3, 1986, the enforcement of which is not barred by section 201.08 . . .

DEPARTMENT OF REVENUE A. v. LINCOLN POINTE ASSOCIATES, LTD., 544 So. 2d 291 (Fla. Dist. Ct. App. 1989)

. . . Section 201.08(1), Florida Statutes, provides in pertinent part: On mortgages, trust deeds, security . . . (emphasis added) The amount of the tax imposed under Section 201.08(1) is to be determined at the time . . .

JANEWAY, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 702 F. Supp. 795 (C.D. Cal. 1988)

. . . disabled by applying the Medical/Vocational Guidelines or “Grids” set forth at Rule 201.01 through 201.08 . . .

F. SILBER, O. G. Jr. s a a v. Cn R INDUSTRIES OF JACKSONVILLE, INC. d b a, 526 So. 2d 974 (Fla. Dist. Ct. App. 1988)

. . . note, contending among other things that the note was unenforceable for failure to comply with section 201.08 . . . After some discussion regarding the applicability of section 201.08(1) to the note in this case, the . . . the court below erred in permitting recovery on the note because it was unenforceable under section 201.08 . . . The provisions of section 201.08 apply to the note in this case, and there was no error in the lower . . . the trial court’s having dismissed plaintiff’s complaint to enforce a note not complying with section 201.08 . . .

NCNB NATIONAL BANK OF FLORIDA, a v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 523 So. 2d 738 (Fla. Dist. Ct. App. 1988)

. . . However, section 201.08 which applies to notes 2, 3, 4, and the mortgage securing notes 2 and 3, provides . . .

STATE DEPARTMENT OF REVENUE, v. BONARD ENTERPRISES, INC. a, 515 So. 2d 358 (Fla. Dist. Ct. App. 1987)

. . . that appellee’s mortgage assumption agreement was not subject to documentary stamp taxes under section 201.08 . . . as to whether the assumption agreement constituted a “written obligation to pay money” under section 201.08 . . .

COHEN- AGER, INC. a a v. STATE DEPARTMENT OF REVENUE,, 504 So. 2d 1332 (Fla. Dist. Ct. App. 1987)

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

SPACE COAST CREDIT UNION, f k a v. WALT DISNEY WORLD COMPANY, a, 483 So. 2d 35 (Fla. Dist. Ct. App. 1986)

. . . . § 201.08(1), Fla.Stat. (1983). . Corbin, A., 4 Corbin on Contracts, § 889 (1951). . . . .

W. TOM, v. HECKLER,, 779 F.2d 1250 (7th Cir. 1985)

. . . skills not transferable Disabled 201.07 do do Skilled or semiskilled — skills transferable Not Disabled 201.08 . . .

KANGAROOS U. S. A. INC. v. CALDOR, INC., 778 F.2d 1571 (Fed. Cir. 1985)

. . . Manual of Patent Examining Procedure § 201.08 (4th ed. 1979) requires the examiner to verify the applicant . . .

J. BORDALLO, v. REYES,, 763 F.2d 1098 (9th Cir. 1985)

. . . the administration of justice and a just determination of litigation. 9 Moore’s Federal Practice U 201.08 . . .

HAVEN FEDERAL LOAN ASSOCIATION v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 1 (Fla. Cir. Ct. 1984)

. . . That Section 201.08, F.S., provides that the Section 201.01 tax is: On mortgages, trust deeds, security . . . That pursuant to Section 201.08, F.S., each renewal of a promissory note is taxable unless exempted by . . . Therefore, they are taxable as a renewal under Section 201.08(1), F.S. . . . Furthermore, since Section 201.08(1), F.S., imposes the tax on renewals and Section 201.09(1), F.S., . . .

ASSOCIATES COMMERCIAL CORPORATION, v. SEL- O- RAK CORPORATION,, 746 F.2d 1441 (11th Cir. 1984)

. . . . § 201.08(1) (1983), prevented the filing of a valid Uniform Commercial Code (UCC) financing statement . . . Fla.Stat. § 201.08(1) (1983). . . .

ASSOCIATES COMMERCIAL CORPORATION, v. SEL- O- RAK CORPORATION,, 746 F.2d 1441 (11th Cir. 1984)

. . . . § 201.08(1) (1983), prevented the filing of a valid Uniform Commercial Code (UCC) financing statement . . . Fla.Stat. § 201.08(1) (1983). . . .

FOSECO INTERNATIONAL LIMITED, v. FIRELINE INC., 607 F. Supp. 1537 (N.D. Ohio 1984)

. . . MPEP § 201.08. . . . .

SYNTHETIC INDUSTRIES TEXAS INC. v. FORTA FIBRE INC. H. d b a H., 590 F. Supp. 1574 (W.D. Pa. 1984)

. . . MPEP § 201.08. . 35 U.S.C. § 102 provides in pertinent part, A person shall be entitled to a patent unless . . .

ELLINGTON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 738 F.2d 159 (6th Cir. 1984)

. . . in the grid, must be particular acquired characteristics is further demonstrated by Rules 201.05 and 201.08 . . .

KANGAROOS U. S. A. INC. v. CALDOR, INC., 585 F. Supp. 1516 (S.D.N.Y. 1984)

. . . entitled to claim CIP status for the parent utility application upon the following quotation from Section 201.08 . . . It is therefore clear that Section 201.08 was intended merely to provide that if the filing date of the . . . Section 201.08 clearly does not apply to Gamm’s claim of CIP status for the parent utility application . . .

LITTON SYSTEMS, INC. v. WHIRLPOOL CORPORATION,, 728 F.2d 1423 (Fed. Cir. 1984)

. . . United States Patent and Trademark Office, Manual of Patent Examining Procedure § 201.08 (4th ed. rev . . .

W. J. OWENS v. BLITCH, III,, 443 So. 2d 140 (Fla. Dist. Ct. App. 1983)

. . . See § 201.08, Fla.Stat. (1981). There is serious dispute as to the legality of many of the notes. . . .

In LJP, INC. d b a S. ROEMELMEYER, v. ROYAL CROWN BOTTLING CO. OF FLORIDA,, 34 B.R. 39 (Bankr. S.D. Fla. 1983)

. . . . § 201.08. . . .

ASSOCIATES COMMERCIAL CORPORATION, v. SEL- O- RAK CORPORATION,, 33 B.R. 394 (S.D. Fla. 1983)

. . . documentary stamp tax on the underlying obligations of the security agreement as required by section 201.08 . . . That case stands for the proposition that § 201.08 prohibits the enforcement of a promissory note until . . .

PENNWALT CORPORATION, v. AKZONA INC. Co., 570 F. Supp. 1097 (D. Del. 1983)

. . . MPEP § 201.08 (1982 rev.) . . .

In DOLPHIN KNITTING MILLS, INC. a DOLPHIN KNITTING MILLS, INC. v. ASSOCIATES COMMERCIAL CORPORATION, ASSOCIATES COMMERCIAL CORPORATION, v. DOLPHIN KNITTING MILLS, INC., 32 B.R. 100 (Bankr. S.D. Fla. 1983)

. . . Section 201.08 provides specifically for a tax on notes and other obligations and on mortgages and security . . . attached by the legislature to the recording aspect of the transaction is demonstrated by the part of § 201.08 . . . One sentence of the statute (§ 201.08) does refer to multi-state transactions: “Mortgages, including, . . . The quoted sentence is the only one in § 201.08(1) which referred to mortgages (or any type of security . . .

In KARL A. NEISE, INC. CONTINENTAL BANK, v. S. FREEHLING, A., 31 B.R. 409 (Bankr. S.D. Fla. 1983)

. . . . § 201.08 indicates that the taxable event with respect to a promissory note or other document of obligation . . . Financing Statement is not taxable under Fla.Stat. § 201.08(1) unless the note is also filed or recorded . . .

In AAA MACHINE COMPANY, INC. EQUILEASE CORPORATION, a v. AAA MACHINE COMPANY, INC. B., 30 B.R. 323 (Bankr. S.D. Fla. 1983)

. . . In the case at bar, the requirements of Fla.Stat. 201.08 relating to taxation on written obligations . . . Florida Statute 201.08 requiring that documentary stamp tax must be paid on written obligations to pay . . .

SARKISIAN, v. WINN- PROOF CORP. A., 697 F.2d 1313 (9th Cir. 1983)

. . . See Manual of Patent Examination Practice § 201.08; 35 U.S.C. § 120. . . . .

In SEL- O- RAK CORPORATION, ASSOCIATES COMMERCIAL CORPORATION, v. SEL- O- RAK CORPORATION,, 26 B.R. 223 (Bankr. S.D. Fla. 1982)

. . . Sec. 201.08, which applies to the payment of taxes for future advances made, to support its argument . . . Sec. 201.08. The flaw in Plaintiff’s argument is its failure to recognize that F.S.A. . . . Sec. 201.08 is in pari materia to F.S.A. Sec. 697.04. Thus, F.S.A. . . . Sec. 201.08 is a restrictive exception granting a lien for future advances upon payment of the required . . .

I. KOTZEN v. J. LEVINE P., 678 F.2d 140 (11th Cir. 1982)

. . . The district court, sitting with a jury, found that under Florida Statutes Annotated § 201.08 the notes . . .

SARKISIAN, v. WINN- PROOF CORP. A., 686 F.2d 671 (9th Cir. 1981)

. . . See Manual of Patent Examination Practice § 201.08; 35 U.S.C. § 120. . . . .

STRUTHERS PATENT CORPORATION, v. NESTLE COMPANY, INC. v. STRUTHERS WELLS CORPORATION,, 558 F. Supp. 747 (D.N.J. 1981)

. . . As stated in the PTO Manual of Patent Examining Procedure (M.P.E.P.), § 201.08, “a continuation-in-part . . .