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The 2025 Florida Statutes
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F.S. 201.09201.09 Renewal of existing promissory notes and mortgages; exemption.—(1) When any promissory note is given in renewal of any existing promissory note, which renewal note only extends or continues the identical contractual obligations of the original promissory note and evidences part or all of the original indebtedness evidenced thereby, not including any accumulated interest thereon and without enlargement in any way of the original contract and obligation, such renewal note shall not be subject to taxation under this chapter if such renewal note has attached to it the original promissory note with the proper notation thereon as required by s. 201.133. In order to be exempt from taxation under this section, a renewal note evidencing a term obligation shall not be executed by any person other than the original obligor and must renew and extend only the unpaid balance of the original contract and obligation. In order to be exempt from taxation under this section, a renewal note evidencing a revolving obligation shall not be executed by any person other than the original obligor and must renew and extend no more than the original face amount of the original contract and obligation. A renewal note evidencing a term obligation which increases the unpaid balance of the original contract and obligation but which otherwise meets the exemption criteria of this section is taxable only on the face amount of the increase. A renewal note evidencing a revolving obligation which increases the original face amount of the original contract and obligation but which otherwise meets the exemption criteria of this section is taxable only on the amount of the increase. (2) When any mortgage, trust deed, security agreement, or other evidence of indebtedness evidences a promissory note which would not be subject to taxation pursuant to subsection (1), then such mortgage, trust deed, security agreement, or other evidence of indebtedness shall not be subject to taxation under this chapter. (3) A note given in renewal of an adjustable rate note or mortgage which has an initial interest rate adjustment interval of not less than 6 months shall be subject to taxation only to the extent of any accrued interest upon which taxes have not previously been paid, notwithstanding the provisions contained in subsection (1). History.—s. 1, ch. 19068, 1939; CGL 1940 Supp. 1279(118); s. 7, ch. 79-350; s. 8, ch. 82-83; s. 9, ch. 83-267; s. 8, ch. 83-311; s. 11, ch. 90-132; s. 9, ch. 96-395; s. 3, ch. 97-123; s. 1, ch. 98-187.
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Annotations, Discussions, Cases:
Cases Citing Statute 201.09
Total Results: 14
634 F.3d 1352, 2011 U.S. App. LEXIS 4960, 2011 WL 833222
Court of Appeals for the Eleventh Circuit | Filed: Mar 11, 2011 | Docket: 570022
Cited 113 times | Published
jurisdiction." (emphasis added)); 73 Pa.Stat. Ann. § 201-9.2(a) (West 2010) (creating a similar private right
681 F.2d 727, 1982 U.S. App. LEXIS 17021
Court of Appeals for the Eleventh Circuit | Filed: Jul 29, 1982 | Docket: 498158
Cited 61 times | Published
See
20 C.F.R. § 201.00 (1981).
Section 201.09 warrants classifying the claimant as disabled
677 F.2d 1351, 1982 U.S. App. LEXIS 18658
Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 1982 | Docket: 465049
Cited 44 times | Published
Compare 20 C.F.R. part 404, subpart P, Appendix 2 § 201.09 with id. at § 201.18. See, e.g., Cummins v. Schweiker
281 So. 2d 534, 13 U.C.C. Rep. Serv. (West) 383
District Court of Appeal of Florida | Filed: Jul 25, 1973 | Docket: 1676558
Cited 28 times | Published
the first note and that by complying with F.S. § 201.09, F.S.A., further stamps would be unnecessary.
302 So. 2d 440
District Court of Appeal of Florida | Filed: Oct 31, 1974 | Docket: 1745407
Cited 7 times | Published
constituted an exempt renewal note within the meaning of § 201.09, Florida Statutes. The trial court rejected appellee's
677 F.2d 1351
Court of Appeals for the Eleventh Circuit | Filed: Jun 7, 1982 | Docket: 66191809
Cited 1 times | Published
Compare 20 C.F.R. part 404, subpart P, Appendix 2 § 201.09 with id. at § 201.18. See, e.g., Cummins v. Schweiker
778 F. Supp. 2d 1358, 2011 U.S. Dist. LEXIS 41341, 2011 WL 1388576
District Court, S.D. Florida | Filed: Mar 31, 2011 | Docket: 2015240
Published
and First Fitness. (D.E. 224 & 227.)
[2] Section 201-9.2 of the UTPCPL provides in pertinent part that
Court of Appeals for the Eleventh Circuit | Filed: Mar 11, 2011 | Docket: 2906509
Published
”
(emphasis added)); 73 Pa. Cons. Stat. Ann. § 201-9.2(a) (West 2010) (creating a
similar private right
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
question did not qualify for tax exemption under Section 201.09, Florida Statutes (1985), and therefore affirm
573 So. 2d 193, 1991 Fla. App. LEXIS 380, 1991 WL 4347
District Court of Appeal of Florida | Filed: Jan 22, 1991 | Docket: 64655901
Published
PER CURIAM.
Affirmed. § 201.09(1), Fla.Stat. (1989); Fla.Admin.Code Rule 12B-4.053(29), 12B-4.054(1)(b)
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
from documentary stamp tax under provisions of section 201.09, Florida Statutes (1983). We conclude that
20 B.R. 346, 1982 Bankr. LEXIS 4205
United States Bankruptcy Court, M.D. Florida | Filed: May 3, 1982 | Docket: 65778175
Published
expenses for lenders as well as borrowers. Section 201.09, Florida Statutes does not require documentary
374 So. 2d 1, 1979 Fla. LEXIS 4683
Supreme Court of Florida | Filed: Jun 7, 1979 | Docket: 64571559
Published
promissory note from documentary stamp tax under section 201.09, Florida Statutes (1975). State of Florida
354 So. 2d 84, 1977 Fla. App. LEXIS 17285
District Court of Appeal of Florida | Filed: Dec 23, 1977 | Docket: 64562367
Published
it fell within the exemption provisions of Section 201.09, Florida Statutes; hence this appeal by the
