Florida Statute 201.091 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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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.

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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 Citing Statute 201.091

Total Results: 2

First Union Nat. Bank v. Turney

Court: District Court of Appeal of Florida | Date Filed: 2001-11-26

Citation: 824 So. 2d 172, 2001 WL 1485659

Snippet: Wells Fargo Bank v. Superior Court, 22 Cal.4th 201, 91 Cal.Rptr.2d 716, 990 P.2d 591, 597 (2000) (finding

Kahlert v. Tom Heller, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1990-02-07

Citation: 557 So. 2d 111, 1990 Fla. App. LEXIS 702, 1990 WL 8587

Snippet: jointly and severally liable for the entire $100,201.91. Accordingly, we reverse and remand for entry of