The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.091

201.091 Correction of prior error.—If the only reason a document is not exempt from tax pursuant to s. 201.09 is the nonpayment or underpayment of tax on the document evidencing the original contract and obligation or the original primary debt or mortgage, then payment of the tax deficiency plus interest at the current statutory rate and penalty, if any, on the prior document shall cause the renewal to qualify for the exemption. The corrective payment described in this section may be made on the original note, on the original mortgage, on any subsequent mortgage modification, or in such other manner as may be set forth in rules promulgated by the Department of Revenue. The application of this section shall not be limited by expiration of any applicable statute of limitations on assessment or collection of the omitted tax.

History.—s. 4, ch. 97-123.

F.S. 201.091 on Google Scholar

F.S. 201.091 on Casetext

Amendments to 201.091

Arrestable Offenses / Crimes under Fla. Stat. 201.091

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 201.091.

Annotations, Discussions, Cases:

Cases from cite.case.law:

W. CARLSON, v. RITCHIE,, 960 F. Supp. 2d 943 (D. Minn. 2013)

. . . Under Minnesota Statute § 201.091, subdivision 4, [t]he county auditor shall make available for inspection . . . Minn.Stat. § 201.091, subd. 9. . . . Carlson’s claims are based on the allegation that Defendants have violated Minnesota Statute § 201.091 . . . Subdivision 4 of § 201.091 provides that portion of SVRS data entitled “public information list” “must . . . Carlson notes that § 201.091, subdivision 9, entitled “Restricted data,” does not explicitly state that . . .