201.22
Financing statements under chapter 679 of the Uniform Commercial Code.
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201.22 Financing statements under chapter 679 of the Uniform Commercial Code.—The excise tax on documents provided by this chapter shall be applicable to transactions covered by the Uniform Commercial Code to the same extent that it would be if the code had not been enacted. The clerk or filing officer shall not accept for filing or filing and recording any financing statement under chapter 679, unless there appears thereon a notation that the taxes required by this chapter have been paid on the promissory instruments secured by said financing statement and will be paid on any additional promissory instruments, advances, or similar instrument that may be secured by said financing statement. The failure to pay the tax required by this chapter, as so stated, shall be subject to the penalties provided by this chapter.
History.—s. 1, ch. 65-254; s. 16, ch. 96-395.
Notes of Decisions
Cited in 4
cases, 1982–1984 · leading case: Equilease Corp. v. AAA MacHine Co. (In Re AAA MacHine Co.)
Equilease Corp. v. AAA MacHine Co. (In Re AAA MacHine Co.) (1983)
“See Fla.Stat. § 201.22. The equipment “leases” which have been found to be security agreements are, by their terms, obligations to pay money executed in the State of Florida.”
Continental Bank v. Freehling (In Re Karl A. Neise, Inc.) (1983)
“§ 201.22, which provides, inter alia, that the clerk or filing officer shall not accept for filing any financing statement unless there appears thereon the notation that the documentary tax stamps required by Fla.”
Associates Commercial Corporation v. Sel-O-Rak Corporation (1984)
“Fla.Stat. § 201.22 (1983). The penalties set forth for failure to pay the applicable documentary stamp tax include: criminal liability for commission of second degree misdemeanor; payment of tax not paid; payment of penalty to department of revenue in the amount of 25% of the…”
Georgia-Pacific Corp. v. Department of Revenue (1982)
“22 “The excise tax on documents provided by this chapter shall be applicable to transactions covered by the Uniform Commercial Code to the same extent that it would be if the code has not been enacted.”
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