Florida Statute 201.11 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

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

Annotations, Discussions, Cases:

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

Cases Citing Statute 201.11

Total Results: 8

Pignato v. Great Western Bank

664 So. 2d 1011, 1995 WL 608516

District Court of Appeal of Florida | Filed: Oct 18, 1995 | Docket: 1229561

Cited 18 times | Published

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

Local 1115, Nursing Home, Hospital, Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc.

348 F. Supp. 405, 81 L.R.R.M. (BNA) 2312, 1972 U.S. Dist. LEXIS 11842

District Court, S.D. Florida | Filed: Sep 26, 1972 | Docket: 1856556

Cited 4 times | Published

required, the court relied on Pay Board regulation § 201.11 which specifically required such approval for

Nicolai v. Federal Housing Finance Agency

928 F. Supp. 2d 1331, 2013 WL 899967, 2013 U.S. Dist. LEXIS 43724

District Court, M.D. Florida | Filed: Feb 12, 2013 | Docket: 65989299

Cited 1 times | Published

Transfer Tax central to this case. Fla. Stat. § 201.11. Nicolai claims that “the County Clerk is acting

City of West Palm Beach v. Roberts

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

District Court of Appeal of Florida | Filed: Oct 19, 2011 | Docket: 2356240

Cited 1 times | Published

securing, or demolition or combination thereof. Section 201.11, USBAC, establishes the criteria for when a

United States v. David Lynn Roberson

Court of Appeals for the Eleventh Circuit | Filed: May 27, 2021 | Docket: 59947300

Published

the “official act” requirement from 18 U.S.C. § 201, 11 a different federal bribery law covering 11

United States v. David Lynn Roberson

Court of Appeals for the Eleventh Circuit | Filed: May 27, 2021 | Docket: 59943056

Published

the “official act” requirement from 18 U.S.C. § 201, 11 a different federal bribery law covering 11

Department of Revenue v. Silver Springs Shores, Inc.

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

Supreme Court of Florida | Filed: Nov 1, 1979 | Docket: 64572696

Published

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

Ago

Florida Attorney General Reports | Filed: Oct 11, 1976 | Docket: 3256988

Published

The answer is clearly in the affirmative. Section 201.11(2), F. S., as amended by Ch. 76-199, Laws of