Florida Statutes
Fla. Stat. § 201.13 (2025)
Department of Revenue to furnish stamps for tax for specified period.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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201.13 Department of Revenue to furnish stamps for tax for specified period.—Except as otherwise provided in ss. 201.132 and 201.133, through March 31, 1997, the Department of Revenue shall cause to be prepared and distributed for the payment of the taxes prescribed in this chapter suitable stamps denoting the tax on the documents to which same are required to be affixed and shall prescribe such method for the affixing of the stamps as shall be necessary to carry out and comply with the intent and purpose of this chapter. Persons holding documentary stamps after March 31, 1997, may continue to use those stamps to pay the tax.
History.—s. 3, ch. 15787, 1931; CGL 1936 Supp. 1279(114); ss. 21, 35, ch. 69-106; s. 4, ch. 81-14; s. 12, ch. 96-395.
Notes of Decisions
Cited in 1
case, 1972–1972 · leading case: Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972).
Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972). “But under Pay Board regulation § 201.13 issued on November 13, 1971, all such retroactive payments required prior Pay Board approval.”
— 201.13(c) — 1 case
Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972). “But under Pay Board regulation § 201.13 issued on November 13, 1971, all such retroactive payments required prior Pay Board approval.”
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