Florida Statute 201.12 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.12

201.12 Duties of clerks of the circuit court.—Clerks of the circuit court shall report to the Department of Revenue the names and addresses of any and all individuals, firms, or corporations, who shall fail to have affixed either the required amount of stamps or a notation that the proper stamps and the amount of same have been paid or will be paid directly to the department on any conveyance or taxable instrument or document which may be recorded in their respective offices; and any such clerk who knowingly fails to report any such violation within 30 days after recording of any taxable instrument or document, without such stamps or notation, shall be deemed guilty of a misdemeanor and upon conviction punished accordingly.

History.—s. 2, ch. 15787, 1931; CGL 1936 Supp. 1279(113), 7473(6); ss. 21, 35, ch. 69-106; s. 3, ch. 81-14; s. 11, ch. 96-395.

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Amendments to 201.12

Arrestable Offenses / Crimes under Fla. Stat. 201.12

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

S201.12 - PUBLIC ORDER CRIMES - FAILURE TO REPORT FAILURE TO AFFIX EXCISE TAX - M: S

Annotations, Discussions, Cases:

Cases Citing Statute 201.12

Total Results: 13

In Re Amendments to the Florida Rules of Civil Procedure-Management of Cases Involving Complex Litigation

Court: Fla. | Date Filed: 2009-10-15T00:00:00-07:00

Citation: 30 So. 3d 477, 34 Fla. L. Weekly Supp. 576, 2009 Fla. LEXIS 1795, 2009 WL 3296237

Snippet: ) 12.928, Cover Sheet for Family Court Cases; (201) 12.930(a), Notice of Service of Standard Family Law

State v. Colitto

Court: Fla. Dist. Ct. App. | Date Filed: 2006-05-17T00:53:00-07:00

Citation: 929 So. 2d 654

Snippet: disposing of solid waste in any other way. See § 187.201(12)(b)2 (providing for countywide system of collection

Ago

Court: Fla. Att'y Gen. | Date Filed: 1995-12-20T23:53:00-08:00

Snippet: does not currently contain such a penalty. Section 201.12, Florida Statutes, however, imposes the duty on

Riggs v. Wyroba

Court: Fla. Dist. Ct. App. | Date Filed: 1994-09-21T00:00:00-07:00

Citation: 643 So. 2d 1132, 1994 Fla. App. LEXIS 9000, 1994 WL 513932

Snippet: estate,” requiring construction.2 See*1134tion 731.201(12), Florida Statutes (1989), directs that the term

Paredes v. McLucas

Court: Fla. Dist. Ct. App. | Date Filed: 1990-05-17T00:00:00-07:00

Citation: 561 So. 2d 439, 1990 Fla. App. LEXIS 3490, 1990 WL 64114

Snippet: designated as “exempt property.” 2. Section 731.201(12) defines “estate” as the property of the decedent…s. 732.402.” “Estate” is defined in section 731.201(12) as “property of a decedent that is the subject…Probate Assets or estate as defined in section 731.201(12) except real property not located in Florida (section

Grant v. Norris

Court: Fla. Dist. Ct. App. | Date Filed: 1990-03-23T00:00:00-08:00

Citation: 558 So. 2d 208, 1990 Fla. App. LEXIS 1884, 1990 WL 31733

Snippet: decedent that is the subject of administration.” § 731.201(12), Fla.Stat. (1987). Under the exemption statute

Florida Bar v. Orta

Court: Fla. | Date Filed: 1987-09-17T00:00:00-07:00

Citation: 512 So. 2d 201, 12 Fla. L. Weekly 479, 1987 Fla. LEXIS 2319

Snippet: McDonald, Overton, Shaw 17 September 1987 512 So. 2d 201, 12 Fla. L. Weekly 479, 1987 Fla. LEXIS 2319 John

Brown v. Superior Pontiac-GMC, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1977-12-01T23:53:00-08:00

Citation: 352 So. 2d 576

Snippet: Section 607.247, Florida Statutes (1975). [2] § 671.201(12), Fla. Stat. (1975). 77-311 District

Ago

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

Snippet: accept the appointment or collect the tax. Cf. s. 201.12, F. S., and Rules 12A- 4.01(2) and 12A-4.07, F.

DOMINION LAND & T. CORP. v. Department of Revenue

Court: Fla. | Date Filed: 1975-10-01T00:53:00-07:00

Citation: 320 So. 2d 815

Snippet: issue. Appellant notes that pursuant to Section 201.12, Florida Statutes, the Clerk of the Circuit Court

State ex rel. Port Sewall Realty Co. v. Green

Court: Fla. | Date Filed: 1956-12-05T00:00:00-08:00

Citation: 91 So. 2d 306

Snippet: 1953, and F.S.A., and by the provisions of Section 201.12 the clerk would have been obligated to report to

Rabinowitz v. Keefer

Court: Fla. | Date Filed: 1931-01-12T00:00:00-08:00

Citation: 132 So. 297, 100 Fla. 1723

Snippet: . 304, 58 Ann. Dec. 575; Bruce v. Luke, 9 Kan. 201, 12 Am. R. 491; Reynolds v. Shaver, 59 Ark. 299, 27

Young v. Thomas

Court: Fla. | Date Filed: 1879-01-15T00:00:02-07:52:58

Citation: 17 Fla. 169

Snippet: is affirmed in the following cases: 21 La. An.. 201; 12 Mo., 268; 49 Miss., 749; 23 Grat., 464; 44 Ala.