Florida Statute 201.11 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.11

201.11 Administration of law by Department of Revenue.—

(1) The administration of this chapter shall be vested in the Department of Revenue, which has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and shall administer and enforce the taxes levied and imposed by this chapter. The Department of Revenue may enter upon the premises of any taxpayer, and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the amount of taxes payable, and secure other information directly or indirectly concerned in the enforcement of this chapter. Any person, subject to this tax, who shall by any practice or evasion make it difficult to enforce the provisions of this chapter by inspection, or any person, agent or officer, who shall, after demand by the department or any agent or representative designated by it for that purpose, refuse to allow full inspection of the premises or any part thereof, or any books, records, documents, or other instruments in any way relating to the liability of the taxpayer for the tax herein imposed, or shall hinder or in anywise delay or prevent such inspection, shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

(2) The county comptroller or, if there be none, then the clerk of the circuit court, shall serve ex officio, and the Department of Revenue may appoint others, as agents for the collection of the tax imposed by this chapter. The department may adopt rules and regulations requiring the agents to meet certain standards, including, without limitation, a demonstrated volume of business or a geographical distribution. All agents shall be subject to audit and shall post a bond as may be required by the Department of Revenue. The Department of Revenue may purchase a blanket bond; however, all costs associated with such a bond shall be allocated by department regulation to those agents so bonded. An agent shall be compensated 0.5 percent of the tax collected as collection costs in the form of a deduction from the amount of the tax due and remitted by the agent, and the department shall allow the said deduction to the agent paying and remitting the tax in the manner as provided for by the department. However, no deduction or allowance shall be granted when there is a manifest failure to maintain proper records or make proper reports.

History.—s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(112), 7473(5); ss. 21, 35, ch. 69-106; s. 104, ch. 71-136; s. 1, ch. 71-344; s. 2, ch. 74-325; s. 1, ch. 76-199; s. 1050, ch. 95-147; s. 10, ch. 96-395; s. 16, ch. 98-200.

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Amendments to 201.11

Arrestable Offenses / Crimes under Fla. Stat. 201.11

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

S201.11 - OBSTRUCT CRIMINAL INVEST - REFUSE INSPECTION OF RECORDS EXCISE TAX DOC - M: S

Annotations, Discussions, Cases:

Cases Citing Statute 201.11

Total Results: 13

Nikooie v. JPMorgan Chase Bank, N.A.

Court: District Court of Appeal of Florida | Date Filed: 2014-12-10

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

Snippet: well, has no obligation to collect the tax, §§ 201.11, 199.135, Fla. Stat. (2005). The Clerk of the Circuit

City of West Palm Beach v. Roberts

Court: District Court of Appeal of Florida | Date Filed: 2011-10-19

Citation: 72 So. 3d 294, 2011 Fla. App. LEXIS 16360, 2011 WL 4949795

Snippet: or demolition or combination thereof. Section 201.11, USBAC, establishes the criteria for when a building

Cuevas v. Kelly

Court: District Court of Appeal of Florida | Date Filed: 2004-03-26

Citation: 873 So. 2d 367, 2004 WL 591257

Snippet: "residence" is synonymous with the term "domicile." § 731.201(11), Fla. Stat. (2001).

State v. Hubbard

Court: Supreme Court of Florida | Date Filed: 1999-12-16

Citation: 751 So. 2d 552, 1999 WL 1211589

Snippet: due to the voluntary use of intoxicants." Id. at 201, 11 So.2d 582, 11 So.2d at 585. In a similar vein,

Thomas Jefferson University v. Romer

Court: District Court of Appeal of Florida | Date Filed: 1998-04-01

Citation: 710 So. 2d 67, 1998 WL 145115

Snippet: Life Insurance Co., 355 U.S. at 223, 78 S.Ct. at 201. [11] In Burger King the Court stated that: "So long

Cordova v. State

Court: District Court of Appeal of Florida | Date Filed: 1996-05-29

Citation: 675 So. 2d 632, 1996 WL 279224

Snippet: the extent they are not embraced within s. 90.201: (11) Facts that are not subject to dispute because

Pignato v. Great Western Bank

Court: District Court of Appeal of Florida | Date Filed: 1995-10-18

Citation: 664 So. 2d 1011, 1995 WL 608516

Snippet: *1015 of Revenue, which administers the tax. § 201.11(2), Fla. Stat. (1993). Documentary taxes thus form

Frank Griffin Volkswagen, Inc. v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1992-12-11

Citation: 610 So. 2d 597, 1992 WL 365476

Snippet: applicable rules of law." § 671.201(11), Fla. Stat. (1987) (UCC § 1-201(11)). As explained in A & M Produce

FLA. EXPORT TOBACCO v. Dept. of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1987-06-26

Citation: 510 So. 2d 936

Snippet: sections 192.31, 195.07, 196.14, 198.05, 199.03, 201.11, 208.49, 212.15, Florida Statutes (1961). [12]

Department of Revenue v. Silver Springs Shores, Inc.

Court: Supreme Court of Florida | Date Filed: 1979-11-01

Citation: 376 So. 2d 849, 1979 Fla. LEXIS 4835

Snippet: for excise taxes on certain kinds of documents. § 201.11, Fla.Stat. (1975).

Ago

Court: Florida Attorney General Reports | Date Filed: 1976-10-11

Snippet: collecting the excise tax on documents as required by s.201.11, F. S., that of an agent of the Department of Revenue

American Nat. Bank v. INTERNATIONAL HARV. CR. CORP.

Court: District Court of Appeal of Florida | Date Filed: 1972-11-09

Citation: 269 So. 2d 726

Snippet: assume that the Uniform Commercial Code Section 671.201(11) is applicable wherein the definition of "contract"

Sheppard v. Revlon, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1972-10-10

Citation: 267 So. 2d 662, 11 U.C.C. Rep. Serv. (West) 487

Snippet: of Revlon cosmetics at one itme. See also: § 671.201(11) and (44)(d), Fla. Stat., F.S.A. Assuming, arguendo