Florida Statutes

Fla. Stat. § 201.14 (2025)

Cancellation of stamps when used.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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201.14 Cancellation of stamps when used.—Whenever an adhesive stamp is used for denoting any tax imposed by this chapter on documents, the person using or affixing the same shall write or stamp or cause to be written or stamped thereon, the initials of his, her, or its name, and the date upon which same is attached or used, so that the same may not again be used. Stamps shall be affixed in such manner that their removal will require continued application of steam or water; provided, that the Department of Revenue may prescribe such other method for the cancellation of such stamps as it may deem expedient.

History.—s. 5, ch. 15787, 1931; CGL 1936 Supp. 1279(116); ss. 21, 35, ch. 69-106; s. 1052, ch. 95-147.

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 1972–2025 · leading case: Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972).

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Local 1115, Nursing Home, Hosp., Senior Citizens Hotel Union v. Hialeah Convalescent Home, Inc., 348 F. Supp. 405 (S.D. Fla. 1972). · cites it 7× “Pay Board regulation § 201.14 issued on November 13, 1971, provided in pertinent part: “Existing contracts and pay practices previously set forth will be allowed to operate according to their terms except that specific contracts or pay practices are subject to review, when…”

Mikell v. Comm'r of Soc. Sec. (M.D. Fla. 2021). “2, § 201.14; see also 20 C.F.R. § 404.1567 (c))).”

Cutchineal v. Comm'r of Soc. Sec. (M.D. Fla. 2025). “2 § 201.14). Neither situation applies here, and the ALJ’s findings are supported by substantial evidence.”

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