Florida Statute 201.20 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.20

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.

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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 Citing Statute 201.20

Total Results: 12

Taylor v. Bayview Loan Servicing, LLC

Court: District Court of Appeal of Florida | Date Filed: 2011-11-09

Citation: 74 So. 3d 1115, 2011 Fla. App. LEXIS 17849, 2011 WL 5374772

Snippet: note and its right to enforce the note. See § 671.201(20), Fla. Stat. (2005) ("`Holder,' with respect to

Paul v. Wells Fargo Bank, N.A.

Court: District Court of Appeal of Florida | Date Filed: 2011-09-02

Citation: 68 So. 3d 979, 2011 Fla. App. LEXIS 13896, 2011 WL 3862091

Snippet: 2d 394, 395-96 (Fla. 2d DCA 1995) (citing § 671.201(20), Fla. Stat. (1993)). We need say nothing further

In Re Estate of Barsanti

Court: District Court of Appeal of Florida | Date Filed: 2000-12-06

Citation: 773 So. 2d 1206, 2000 WL 1781380

Snippet: to be the owner and rightful holder. See § 671.201(20), Fla. Stat. (1999). There was no substantial or

Troupe v. Redner

Court: District Court of Appeal of Florida | Date Filed: 1995-02-10

Citation: 652 So. 2d 394, 1995 WL 51111

Snippet: his order or to the bearer or in blank." § 671.201(20), Fla. Stat. (1993). Despite the attestation in

Warren Finance, Inc. v. Barnett Bank of Jacksonville, NA

Court: Supreme Court of Florida | Date Filed: 1989-11-16

Citation: 552 So. 2d 194, 9 U.C.C. Rep. Serv. 2d (West) 1196, 14 Fla. L. Weekly 567, 1989 Fla. LEXIS 1141, 1989 WL 139083

Snippet: 6[3][b] (1st ed. Cumm.Supp. 1989). [8] U.C.C. § 1-201(20) reads as follows: "Holder" means a person who

Liebowitz v. Wright Properties, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1983-03-02

Citation: 427 So. 2d 783, 35 U.C.C. Rep. Serv. (West) 862, 1983 Fla. App. LEXIS 19190

Snippet: defined in the Uniform Commercial Code, section 671.201(20), Florida Statutes (1981), which states: "Holder"

INA Life Insurance Co. of New York v. Davis

Court: District Court of Appeal of Florida | Date Filed: 1981-10-07

Citation: 404 So. 2d 397, 1981 Fla. App. LEXIS 21264

Snippet: 397, 17 S.E.2d 882 (Ct.App.1941), aff'd, 194 Ga. 201, 20 S.E.2d 915 (1942); New York Life Ins. Co. v. Hubbell

Florida Bar

Court: Supreme Court of Florida | Date Filed: 1980-09-04

Citation: 387 So. 2d 949, 1980 Fla. LEXIS 4351

Snippet: Subparagraph (c) reflects the definition in FPC 731.201(20). 1977 Revision: To clarify requirement of service

In Re Estate of Silvian

Court: District Court of Appeal of Florida | Date Filed: 1977-05-20

Citation: 347 So. 2d 632

Snippet: Westley Silvian, to which we disagree. Section 671.201(20), Florida Statutes, defines a "holder" as a "person

In re Supplemental Petition for Changes in the Florida Rules of Probate & Guardianship Procedure

Court: Supreme Court of Florida | Date Filed: 1977-03-31

Citation: 344 So. 2d 828, 1977 Fla. LEXIS 3890

Snippet: Subparagraph (c) reflects the definition in FPC 731.201(20). *8341977 Revision: To clarify requirement of

In re Florida Rules of Probate & Guardianship Procedure

Court: Supreme Court of Florida | Date Filed: 1975-12-17

Citation: 324 So. 2d 38, 1975 Fla. LEXIS 4473

Snippet: Subparagraph (c) reflects the definition in FPC 731.201(20). PROPOSED RULE RULE 5.050. VENUE When any proceeding

Coplan Pipe and Supply Co. v. Ben-Frieda Corp.

Court: District Court of Appeal of Florida | Date Filed: 1972-01-04

Citation: 256 So. 2d 218, 10 U.C.C. Rep. Serv. (West) 408

Snippet: the same extent as any other holder. See: § 671.201(20), Fla. Stat., F.S.A. Appellant Coplan Pipe negotiated