Florida Statute 213.12 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.12

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.

F.S. 213.12 on Google Scholar

F.S. 213.12 on Casetext

Amendments to 213.12

Arrestable Offenses / Crimes under Fla. Stat. 213.12

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.12.

Annotations, Discussions, Cases:

Cases Citing Statute 213.12

Total Results: 9

Bieda v. Bieda

Court: District Court of Appeal of Florida | Date Filed: 2010-08-11

Citation: 42 So. 3d 859, 2010 Fla. App. LEXIS 11724, 2010 WL 3154834

Snippet: former husband was delinquent in the amount of $282,213.12.[1] The former wife instituted the proceedings

Ago

Court: Florida Attorney General Reports | Date Filed: 1979-07-02

Snippet: business within its jurisdiction. Additionally, s. 213.12(1), F. S., enacted by Ch. 72-153, Laws of Florida

Ago

Court: Florida Attorney General Reports | Date Filed: 1975-07-15

Snippet: national bank with its principal office in Florida, s. 213.12(1) would not immunize a state bank from Florida

Ago

Court: Florida Attorney General Reports | Date Filed: 1975-07-09

Snippet: similar property is taxed. It is provided under s.213.12(2), F.S., that state-chartered credit unions shall

Orefice v. Albert

Court: District Court of Appeal of Florida | Date Filed: 1969-07-22

Citation: 226 So. 2d 15, 1969 Fla. App. LEXIS 5204

Snippet: (1949) ; Rich v. Finley, 325 Mass. 99, 89 N.E.2d 213 [12 A.L.R.2d 669] (1949); Spartan Aircraft Co. v. Jamison

State Ex Rel. Cacciatore v. Drumbright

Court: Supreme Court of Florida | Date Filed: 1934-09-11

Citation: 156 So. 721, 116 Fla. 496

Snippet: 29 C. J. 178; 15 Am. Eng. Encyc. of Law, 212-213; 12 R. C. L., 1254. "It is the well established rule

City of Coral Gables v. Certain Lands Upon Which Taxes Are Delinquent

Court: Supreme Court of Florida | Date Filed: 1933-05-10

Citation: 149 So. 36, 110 Fla. 189

Snippet: denied by this Act. Blevins v. Smith (Mo.) 16 S.W. 213, 12 L. R. A. 441. It is no reply to this to say that

State Ex Rel. Dupont-Ball, Inc. v. Livingston

Court: Supreme Court of Florida | Date Filed: 1932-01-12

Citation: 139 So. 360, 104 Fla. 33

Snippet: A. C. L. R. R. Co., 53 Fla. 650, 44 Sou. Rep. 213, 12 Ann. Cas. 359), and the only return which is permissible

Attorney General Ex Rel. Taylor v. Crawford

Court: Supreme Court of Florida | Date Filed: 1928-03-09

Citation: 116 So. 41, 95 Fla. 438

Snippet: Ellis v. A. C. L. R. Co., 53 Fla. 650, 44 So.2d 213; 12 Ann. Cases 359; 13 L. R. A., U.S. 320. It is a