The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.20

201.20 Penalties for illegally avoiding tax on notes.—Any person using the provisions of s. 201.09 to avoid the payment of any tax justly due is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.

History.—s. 4, ch. 19068, 1939; CGL 1940 Supp. 7473(7a); s. 107, ch. 71-136; s. 4, ch. 71-344; s. 67, ch. 87-6; s. 40, ch. 87-101; s. 14, ch. 91-224.

F.S. 201.20 on Google Scholar

F.S. 201.20 on Casetext

Amendments to 201.20

Arrestable Offenses / Crimes under Fla. Stat. 201.20

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

S201.20 - TAX REVENUE - AVOID PAYING DOCUMENT TAX ON PROMISSORY NOTE - M: F

Annotations, Discussions, Cases:

Cases from cite.case.law:

B. DENNIS, v. W. COLVIN,, 195 F. Supp. 3d 469 (W.D.N.Y. 2016)

. . . and her RFC for a significant range of light work, the ALJ determined that Medical-Vocational Rule 201.20 . . .

MURAKAMI- WOLF- SWENSON, INC. v. A. COLE, d b a ACME- TV LLC,, 40 F. Supp. 3d 1365 (D. Or. 2014)

. . . . § 201.20(h) provides: Motion pictures and other audiovisual works. (1) The following constitute examples . . . for all of the seized videocassettes is positioned in accordance with subsection (h) of 37 C.F.R. § 201.20 . . . be affixed “on the housing or container, if it is a permanent receptacle for the work.” 37 C.F.R. § 201.20 . . . methods of affixation and positions giving reasonable notice of the claim of copyright. 37 C.F.R. § 201.20 . . . In fact, § 201.20(h) only provides examples of possible methods of notice that comply with the general . . .

KYLE, v. COMMISSIONER OF SOCIAL SECURITY,, 609 F.3d 847 (6th Cir. 2010)

. . . 20, 2007 (the date of her decision) and not disabled under the framework of Medical-Vocational Rule 201.20 . . . Rule 201.20 of the grid shows that a Younger Individual (ages 45-49) with limited or less education and . . . Rule 201.20 applies to “younger persons” age 45-49. . . . .

SILVER RING SPLINT COMPANY, v. DIGISPLINT, INC., 567 F. Supp. 2d 847 (W.D. Va. 2008)

. . . . § 201.20(d)(4), (6). . . .

D AMATO, v. J. ASTRUE,, 538 F. Supp. 2d 730 (D. Del. 2008)

. . . Using Medical-Vocational Rule 201.20 as a framework for decisionmaking, the A.L.J. found that Plaintiff . . .

A. GROVE, v. Jo B. BARNHART,, 382 F. Supp. 2d 1104 (S.D. Iowa 2005)

. . . At the fifth step, the ALJ, relying on Rule 201.19 and 201.20, there are unskilled sedentary jobs that . . .

TELECOM TECHNICAL SERVICES INC. a a USA Co. a DD a a CMS a St. a v. ROLM COMPANY,, 388 F.3d 820 (11th Cir. 2004)

. . . See 37 C.F.R. 201.20(g)(4)(permitting copyright notice to be affixed to containers that are permanent . . .

ANDERSON, v. Jo B. BARNHART,, 312 F. Supp. 2d 1187 (E.D. Mo. 2004)

. . . substantially intact and not compromised by any nonexertional limitation, the ALJ concluded that Rules 201.20 . . .

M. PRIEST, v. Jo B. BARNHART,, 302 F. Supp. 2d 1205 (D. Kan. 2004)

. . . relevant work, she would nevertheless -be found not disabled by a framework of Medical Vocational Rule 201.20 . . .

BELL, v. E. DAVIS INTERNATIONAL, INC., 197 F. Supp. 2d 449 (W.D.N.C. 2002)

. . . . § 201.20(i)(2-3). . . . . § 201.20(i)(2). . . . use” and “remain with the copy while it is passing through its normal channels of commerce” Id., at § 201.20 . . .

R. RUSHING v. KANSAS CITY SOUTHERN RAILWAY COMPANY,, 185 F.3d 496 (5th Cir. 1999)

. . . . § 201.20; see id. §§ 201.21-.27. . . .

FOAMATION, INC. v. WEDEWARD ENTERPRISES, INC. J. Jr. SCOFIELD SOUVENIR POST CARD COMPANY, v. AD CETERA SPORTS MARKETING, INC., 947 F. Supp. 1287 (E.D. Wis. 1996)

. . . And, an illegible notice is no notice. 37 CFR § 201.20 provides, in pertinent part, that: (a) General . . .

MENOMINEE INDIAN TRIBE OF WISCONSIN, v. G. THOMPSON, E. T. DNR E. DNR F. A. W. Jo E. Jr. D., 943 F. Supp. 999 (W.D. Wis. 1996)

. . . Moore, 10 Moore’s Federal Practice, § 201.20), cert. denied, 493 U.S. 871, 110 S.Ct. 200, 107 L.Ed.2d . . .

LUGO, v. S. CHATER,, 932 F. Supp. 497 (S.D.N.Y. 1996)

. . . Hence, the ALJ relied on Rules 201.20 and 201.26 as a “framework” for his decision that Lugo was not . . . Rules 201.20 and 201.26 apply to claimants who are “at least literate and able to communicate in English . . .

UNITED STATES v. MANZER, V. C., 69 F.3d 222 (8th Cir. 1995)

. . . . § 201.20(a) and (g)(1), (4) (1987). . . .

NORMA RIBBON TRIMMING, INC. v. D. LITTLE, D., 51 F.3d 45 (5th Cir. 1995)

. . . . § 201.20(i)(3) (permitting tag attached to each copy if size makes affixation of notice “extremely . . .

L. METZKE v. MAY DEPARTMENT STORES COMPANY,, 878 F. Supp. 756 (W.D. Pa. 1995)

. . . . § 201.20. According to May, the copyright notice on Ms. . . . notices are “legible to an ordinary user of the work under normal conditions of use____” 37 C.F.R. § 201.20 . . .

J. SMITH, v. W. SULLIVAN, M. D., 769 F. Supp. 1386 (E.D. Va. 1991)

. . . Using the described vocational factors, the undersigned found that Rules 201.19, 201.20, 201.25, and . . . Sears referred to Rules 201.19, 201.20, 201.25 and 201.26 to conclude that plaintiff was not disabled . . .

P. ROACH, v. W. SULLIVAN, M. D., 758 F. Supp. 1301 (E.D. Mo. 1991)

. . . Applying Rules 201.18, 201.19, and 201.20 of the Medical-Vocational Guidelines, the AU concluded that . . .

RICCIO, v. COUNTY OF FAIRFAX, VIRGINIA J. E., 907 F.2d 1459 (4th Cir. 1990)

. . . . § 18.2-427 (proscribing obscene phone calls); Regulation 201.20 (governing truthfulness) for contradicting . . .

A. KAPUSTA, v. W. SULLIVAN, M. D., 900 F.2d 94 (7th Cir. 1989)

. . . . § 404, Sub-part P, Appendix 2, Rules 201.18-201.20, dictated a finding that Kapusta was not disabled . . . not disabled. 20 C.F.R. §§ 404.1569, 416.-969; 20 C.F.R. § 404, Subpart P, Appendix 2, Rules 201.18-201.20 . . .

WELCHANCE v. R. BOWEN,, 731 F. Supp. 806 (M.D. Tenn. 1989)

. . . transferability of skills appears to be an allusion to a possible choice between application of rule 201.19 and 201.20 . . . Placed within the context of the rules, this translates into a debate between 201.20 and 201.19 rather . . . whether the AU ever reached a point of expressly finding that the claimant must be described by either 201.20 . . . and 201.18 or 201.17 would have been more likely than a debate between the standards of 201.19 and 201.20 . . . If the debate was between 201.19 and 201.20, the court cannot imagine why the AU did not at least make . . .

WILLIAMS, v. SULLIVAN,, 717 F. Supp. 639 (N.D. Ill. 1989)

. . . Even if the claimant were limited to sedentary work, Rules 201.19, 201.20, 201.24 and 201.25 would direct . . . Section 404.1569 of Regulations No. 4 and section 416.969 of Regulations No. 16, and Rules 201.19, 201.20 . . .

L. SORENSON, v. R. BOWEN, M. D., 709 F. Supp. 1045 (D. Utah 1988)

. . . Rule 201.20. . . .

SUNSET LAMP CORP. v. ALSY CORP. II S M, 698 F. Supp. 1146 (S.D.N.Y. 1988)

. . . . § 201.20(i). . . . That argument is meritless. 37 C.F.R. § 201.20(i)(2); Royalty Designs, Inc. v. . . .

FORRY, INC. v. NEUNDORFER, INC., 837 F.2d 259 (6th Cir. 1988)

. . . . § 201.20(c), which requires the notice to be affixed such that it is not concealed from view upon reasonable . . .

DISENOS ARTISTICOS E INDUSTRIALES, S. A. A v. WORK, Co. a Co. a KAREN- LESLIE CO. INC. a v. DISENOS ARTISTICOS E INDUSTRIALES, S. A. a A S. A. a WEIL CERAMICS GLASS, INC. a v. WORK, Co. a Co. a, 676 F. Supp. 1254 (E.D.N.Y. 1987)

. . . . § 201.20(i), and specifically state that these methods are not exclusive, see id. at (a)(i). . . . that is "cemented, sewn, or otherwise attached durably, so as to withstand normal use,” 37 C.F.R. § 201.20 . . .

LASERCOMB AMERICA, INC. v. HOLIDAY STEEL RULE DIE CORPORATION,, 656 F. Supp. 612 (M.D.N.C. 1987)

. . . . § 201.20(g) (1986). . . . In addition, the Code of Federal Regulations provides that “the examples specified in [37 C.F.R. § 201.20 . . . cartridge, cassette, or other container used as a permanent receptacle for the copies. 37 C.F.R. § 201.20 . . .

M. KRAMER MANUFACTURING CO. INC. v. ANDREWS, s s Co., 783 F.2d 421 (4th Cir. 1986)

. . . . § 201.20(c)(1) (1984), {see 17 U.S.C. § 401(c) (authorizing Register of Copyrights to specify notice . . .

WALES INDUSTRIAL INC. v. HASBRO BRADLEY, INC. P. d b a d b a Co., 612 F. Supp. 510 (S.D.N.Y. 1985)

. . . . § 201.20(c), (i)(2); see Uneeda Doll Co., 373 F.2d at 853-54; Boucher v. . . .

STATE OF ILLINOIS ILLINOIS DEPARTMENT OF PUBLIC AID, v. HECKLER,, 609 F. Supp. 1421 (N.D. Ill. 1985)

. . . . § 201.20. . . . .

HARRIS, v. HECKLER,, 756 F.2d 431 (6th Cir. 1985)

. . . Applying Rules 201.19 and 201.20 of Appendix 2, the AU ruled that Harold was not disabled. . . .

BURGOS LOPEZ, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 747 F.2d 37 (1st Cir. 1984)

. . . Council could properly rule that appellant’s profile so fitted within Table 1 of Appendix 2, Rules 201.18-201.20 . . .

VIDEOTRONICS, INC. a v. BEND ELECTRONICS,, 586 F. Supp. 478 (D. Nev. 1984)

. . . . § 201.20(a). Pursuant to the statute, the examples are not intended to be exhaustive. Id. . . . Id. 201.20(c). . . . Id. § 201.20(g). . . . have access to the reset button — a group which would include most members of the public. 37 C.F.R. § 201.20 . . . the last page of the main body of the book, or either side of the back cover of the book. 37 C.F.R. § 201.20 . . .

VEGA, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 582 F. Supp. 1579 (D.P.R. 1984)

. . . education, as defined in the Social Security Administration Regulations, and that Rule 201.18 through 201.20 . . .

ONEIDA INDIAN NATION OF NEW YORK, v. STATE OF NEW YORK, St. ONEIDA INDIAN NATION OF WISCONSIN v. STATE OF NEW YORK, St. St. Co., 691 F.2d 1070 (2d Cir. 1982)

. . . Moore, 10 Moore’s Federal Practice § 201.20. . . .

H. KIRK, C. v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 667 F.2d 524 (6th Cir. 1981)

. . . Applying Rule 201.20 of the grid, the ALJ found the claimant not disabled. . . .

M. HALL, v. R. HARRIS,, 658 F.2d 260 (4th Cir. 1981)

. . . . § 404.1513 and App. 2, Table No. 1, Rule 201.20, which directed the conclusion that Mrs. . . . Hall’s work skills are transferable, id. § 404.1511(e), he applied Rule 201.20 of Appendix 2, Table 1 . . .

DEUTSCH, v. HARRIS,, 511 F. Supp. 244 (S.D.N.Y. 1981)

. . . The ALJ concluded the plaintiff was “not disabled” under Regulation § 404.1513 and Rule 201.20, Table . . .

STEINHOFF, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 502 F. Supp. 1313 (E.D. Mich. 1980)

. . . approaching advanced age” or as a “younger individual age 45-49.” 20 C.F.R., Subpart P, App. 2, Rules 201.11, 201.20 . . .

DATA CASH SYSTEMS, INC. a v. JS A GROUP, INC. W., 480 F. Supp. 1063 (N.D. Ill. 1979)

. . . but not in their object phase, i.e., the ROM, for the following reasons: (1) Proposed Regulation § 201.20 . . .

UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN COUNTIES OF HYDE AND WASHINGTON, STATE OF NORTH CAROLINA, H. T., 333 F. Supp. 21 (E.D.N.C. 1971)

. . . LeFever’s 201.20 acre farm consists of two separate parcels of land which, for the purpose of this Court . . .

PROGRESSIVE SECURITIES, INC. a D. v. YOUNG, R. J. Jr. F. K., 267 F. Supp. 20 (S.D.W. Va. 1967)

. . . § 201.5, those provisions of the Rules are made specifically inapplicable to investigations, id., § 201.20 . . .

v., 35 T.C. 979 (T.C. 1961)

. . . $276,441.11 $105,047.62 1949- 177, 630.31 67,499. 51 1950_ 287, 024. 73 117, 479. 22 1951- 30, 266. 20 15, 201.20 . . .

STATE OF ALABAMA GALLION, v. P. ROGERS, M. F. Jr. J. R. B. H. In DINKENS, S., 187 F. Supp. 848 (M.D. Ala. 1960)

. . . § 201.5, those provisions of the Rules are made specifically inapplicable to investigations, id., § 201.20 . . .

HANNAH v. LARCHE, 363 U.S. 420 (U.S. 1960)

. . . § 201.5, those provisions of the Rules are made specifically inapplicable to investigations, id., § 201.20 . . .

JACKSON v. SIMS, 201 F.2d 259 (10th Cir. 1953)

. . . But Section 20 of the applicable regulations (Title 25 C.F.R. 201.20) provides that “Leases granted or . . .

MASSACHUSETTS BONDING INS. CO. v. DANIELS, 38 F. Supp. 999 (E.D. Ill. 1941)

. . . Agriculture February 17, 1938, effective March 1, 1938, as amended June 15, 1939 (9 C.F.R. section 201.20 . . .

ROBERT H. McCORMICK ET AL., 2 B.T.A. 430 (B.T.A. 1925)

. . . McCormick- 201.20 From the evidence submitted the Board makes the following FINDINGS OE FACT. . . .