Florida Statutes

Fla. Stat. § 201.11 (2025)

Administration of law by Department of Revenue.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Arrestable Offenses under F.S. 201.11

M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd

§201.11OBSTRUCT CRIMINAL INVESTREFUSE INSPECTION OF RECORDS EXCISE TAX DOCM · 2nd

Notes of Decisions

Cited in 7 cases, 1969–2014 · leading case: Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014).

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Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). · cites it 4× “§§ 201.11, 199.135, Fla. Stat. (2005). The Clerk of the Circuit Court must record any mortgage instrument presented to him or her for recording upon payment of the clerk’s per page service charge.”

Pignato v. Great W. Bank, 664 So. 2d 1011 (Fla. 4th DCA 1995). · cites it 2× “§ 201.11(2), Fla. Stat. (1993). Documentary taxes thus form part of the general revenue of the state of Florida.”

Nicolai v. Fed. Hous. Fin. Agency, 928 F. Supp. 2d 1331 (M.D. Fla. 2013). · cites it 2× “[A]s agents of the state, [county clerks] have a duty to ensure that the tax is paid.” (Doc. # 31 at 17). Accepting as true Nicolai’s allegations concerning her authority to bring this action, Nicolai states a plausible claim regarding her authority to bring this action.”

Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972). · cites it 2× “But in holding that prior approval was required, the court relied on Pay Board regulation § 201.11 which specifically required such approval for contracts negotiated after November 14.”

City of West Palm Beach v. Roberts, 72 So. 3d 294 (Fla. 4th DCA 2011). “Section 201.11, USBAC, establishes the criteria for when a building and/or structure is considered “unsafe.”

Dep't of Revenue v. Silver Springs Shores, Inc., 376 So. 2d 849 (Fla. 1979). · cites it 2× “…of administering chapter 201, Florida Statutes (1975), which provides for excise taxes on certain kinds of documents. § 201.11, Fla.Stat. (1975).”

Grove View Estates, Inc. v. Comptroller, 32 Fla. Supp. 177 (Fla. Cir. Ct., Leon Cty. 1969). “(See §201.11, Florida Statutes.) Mr. William J.”

— 201.11(2) — 2 cases

Pignato v. Great W. Bank, 664 So. 2d 1011 (Fla. 4th DCA 1995). “§ 201.11(2), Fla. Stat. (1993). Documentary taxes thus form part of the general revenue of the state of Florida.”

Nikooie v. JPMorgan Chase Bank, N.A., 183 So. 3d 424 (Fla. 3d DCA 2014). “§§ 201.11, 199.135, Fla. Stat. (2005). The Clerk of the Circuit Court must record any mortgage instrument presented to him or her for recording upon payment of the clerk’s per page service charge.”

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