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: 18

Nikooie v. JPMorgan Chase Bank, N.A.

Court: Fla. Dist. Ct. App. | Date Filed: 2014-12-10T00:00:00-08:00

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…funds for the Florida Department of Revenue. §§ 201.11(2), 199.135, Fla. Stat. (2005); Pignato v. Great

City of West Palm Beach v. Roberts

Court: Fla. Dist. Ct. App. | Date Filed: 2011-10-19T00:00:00-07:00

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

European Marble Co. v. Robinson

Court: Fla. Dist. Ct. App. | Date Filed: 2004-11-05T00:00:00-08:00

Citation: 885 So. 2d 502, 2004 Fla. App. LEXIS 16621, 2004 WL 2481360

Snippet: confirmation of a drug as defined in this act.” Ch. 90-201, § 11, at 910, Laws of Fla. Chapter 90-201 also created

Cuevas v. Kelly

Court: Fla. Dist. Ct. App. | Date Filed: 2004-03-25T23:53:00-08:00

Citation: 873 So. 2d 367

Snippet: synonymous with the term "domicile." § 731.201(11), Fla. Stat. (2001). 2D03-110 District

Cox v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2000-06-19T00:53:00-07:00

Citation: 764 So. 2d 711

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

State v. Hubbard

Court: Fla. | Date Filed: 1999-12-15T23:53:00-08:00

Citation: 751 So. 2d 552

Snippet: 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: Fla. Dist. Ct. App. | Date Filed: 1998-03-31T23:53:00-08:00

Citation: 710 So. 2d 67

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

Cordova v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1996-05-29T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1995-10-18T00:53:00-07:00

Citation: 664 So. 2d 1011

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: Fla. Dist. Ct. App. | Date Filed: 1992-12-10T23:53:00-08:00

Citation: 610 So. 2d 597

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

Graves v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1991-10-15T00:53:00-07:00

Citation: 587 So. 2d 633

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

FLA. EXPORT TOBACCO v. Dept. of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1987-06-26T00:53:00-07:00

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]

Viera v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1986-06-24T00:00:00-07:00

Citation: 490 So. 2d 201, 11 Fla. L. Weekly 1412, 1986 Fla. App. LEXIS 8497

Snippet: Hub, Jorgenson, Schwartz 24 June 1986 490 So. 2d 201, 11 Fla. L. Weekly 1412, 1986 Fla. App. LEXIS 8497

Department of Revenue v. Silver Springs Shores, Inc.

Court: Fla. | Date Filed: 1979-11-01T00:00:00-08:00

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

Snippet: for excise taxes on certain kinds of documents. § 201.11, Fla.Stat. (1975). Nos. 54266, 54430

Ago

Court: Fla. Att'y Gen. | Date Filed: 1976-10-11T00:53:00-07:00

Snippet: collecting the excise tax on documents as required by s.201.11, F. S., that of an agent of the Department of Revenue…collecting the excise tax on documents as required by s. 201.11(2), F. S., is acting or serving as the ex officio… of, the state and the Department of Revenue, s.201.11(2), F. S., requires that he be compensated at the…collecting the excise tax on documents as required by s. 201.11(2), F. S., as amended by Ch. 74-325, Laws of Florida…The answer is clearly in the affirmative. Section 201.11(2), F. S., as amended by Ch. 76-199, Laws of Florida

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

Court: Fla. Dist. Ct. App. | Date Filed: 1972-11-08T23:53:00-08:00

Citation: 269 So. 2d 726

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

Sheppard v. Revlon, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1972-10-10T00:53:00-07:00

Citation: 267 So. 2d 662

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

Bowden v. Jacksonville Electric Co.

Court: Fla. | Date Filed: 1906-01-15T00:00:00-08:00

Citation: 51 Fla. 152

Snippet: American Law of Administration (2nd ed.) section 201 ; 11 Amer. & Eng. Ency. Law, 744; Chicago &