§ 201.01 Documents taxable, generally
§ 201.02 Tax on deeds and other instruments relating to real property or interests in real property
§ 201.0201 Interpretation of s. 201.02
§ 201.0205 Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317
§ 201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements
§ 201.07 Tax on bonds, debentures, and certificates of indebtedness
§ 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception
§ 201.09 Renewal of existing promissory notes and mortgages; exemption
§ 201.091 Correction of prior error
§ 201.10 Certificates of deposit issued by banks exempt
§ 201.11 Administration of law by Department of Revenue
§ 201.12 Duties of clerks of the circuit court
§ 201.13 Department of Revenue to furnish stamps for tax for specified period
§ 201.132 Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court
§ 201.133 Payment of tax on documents not to be recorded; certificates of registration
§ 201.14 Cancellation of stamps when used
§ 201.15 Distribution of taxes collected
§ 201.16 Other laws made applicable to chapter
§ 201.165 Credit for tax paid to other states
§ 201.17 Penalties for failure to pay tax required
§ 201.18 Penalties for illegal use of stamps
§ 201.20 Penalties for illegally avoiding tax on notes
§ 201.21 Notes and other written obligations exempt under certain conditions
§ 201.22 Financing statements under chapter 679 of the Uniform Commercial Code
§ 201.23 Foreign notes and other written obligations exempt
§ 201.24 Obligations of municipalities, political subdivisions, and agencies of the state
§ 201.25 Tax exemptions for certain loans

Terms Used In Florida Statutes > Chapter 201 - Excise Tax On Documents

  • Administrator: means the licensed person who has been appointed to serve as the chief executive of the home and has the general administrative charge of the facility. See Florida Statutes 296.33
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contractor: means an entity responsible for the day-to-day operations of an adult day health care facility or adult day care center as prescribed by 38 C. See Florida Statutes 296.44
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Department: means the Department of Veterans' Affairs. See Florida Statutes 296.44
  • Director: means the executive director of the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Director: means the executive director of the department. See Florida Statutes 296.44
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Home: means a licensed health care facility operated by the department pursuant to part II of chapter 400. See Florida Statutes 296.33
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • oath: includes affirmations. See Florida Statutes 1.01
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Operator: means the person designated to have and 1who has the general administrative charge of an adult day health care facility or adult day care center. See Florida Statutes 296.44
  • Participant: means an eligible veteran recipient of basic services or of supportive and optional services provided by an adult day health care facility or adult day care center. See Florida Statutes 296.44
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probate: Proving a will
  • Program: means a licensed facility operated by the department under part III of chapter 429. See Florida Statutes 296.44
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Resident: means any eligible veteran admitted to the home. See Florida Statutes 296.33
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Veteran: means a person as defined in…. See Florida Statutes 296.33
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 1.01
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01