Florida Statute 213.12 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes.—

(1) All banks, trust companies, and Morris Plan banks now or hereafter chartered under the laws of the state shall have the same immunity from state and local taxation that national banking associations have from time to time under the statutes of the United States.

(2) All credit unions now or hereafter chartered under the laws of the state shall have the same immunity from state and local taxation that federally chartered credit unions have from time to time under the statutes of the United States.

(3) No tax may be imposed by the state or any of its political subdivisions on any savings and loan association or its franchise, surplus, deposits, assets, reserves, loans, or income which is greater than the least onerous imposed by the state on any other financial institution as defined in chapter 658.

History.—s. 1, ch. 72-153.

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Amendments to 213.12

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Cases Citing Statute 213.12

Total Results: 1

Brennan v. Gustafson's Dairy, Inc.

382 F. Supp. 964, 21 Wage & Hour Cas. (BNA) 1085, 1974 U.S. Dist. LEXIS 6562

District Court, M.D. Florida | Filed: Sep 26, 1974 | Docket: 66099978

Published

then resold. II. Section 13(b) (12), 29 U.S.C. § 213^) (12), exempts from the operation of the Fair Labor

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