Florida/Georgia Personal Injury & Workers Compensation

narcotics, pursuant to U.S.S.G. § 2D1.l(b)(2). § 201.1(b)(2) states, inter alia, that “If the

gave her a base offense level of 36. U.S.S.G. § 201.1(c)(2). The district court applied a two-level upward

under the Guidelines at 32, pursuant to U.S.S.G. § 201.1(c)(4). 1 Three levels were subtracted

the specific offense characteristic in U.S.S.G. § 201.1(b)(2)(B) applies to the recipient of a payment

resulted in a base offense level, under U.S.S.G. § 201.1(c), of 36. The district court then applied a four

G. § 2Dl.l(b)(6)(A), redesignated as U.S.S.G. § 201.1(b)(8)(A) in 2006, 2 for unlawfully discharging

imposing an offense-level enhancement under U.S.S.G. § 201.1(b)(1) because the defendant possessed a firearm

reduction of his base offense level under U.S.S.G. § 201.1(b)(6), 1 improperly deferred to the

in section 2C1.1 of the guidelines. Although section 201.1(a) sets the base offense level for “bribery

ruled that the general bribery provision, U.S.S.G. § 201.1(c)(2), expressly required cross-reference to U

§ 2E5.1 comment. (n. 4). Application Note 2 to § 201.1 provides that "`the benefit received or to be received'

definition of “security procedure” contained in § 201. 1. The Agreed-Upon Security Procedure Chavez contends

leader) +4 § 2Cl.l(b)(l) (more than one bribe) +2 § 201.1(b)(2) (elected official or high office) +8 TOTAL

remark on appeal. 8 . U.S.S.G. § 201.1(b)(1). 9 . U.S.S.G. § 2D1.1(b)(2)

...4(e)-1 (1994) (Official Staff Interpretations of Regulation Z). The example of documentary stamps on security agreements is instructive and should have informed the analysis of the Eleventh Circuit. In Florida, a documentary stamp tax is an excise tax on documents which must be affixed prior to recordation. § 201.01, Fla....

but less than 150 grams of crack. See U.S.S.G. § 201.1(a)(3), (c)(4) (1995). There were no adjustments

...In the case at bar, the requirements of Fla.Stat. 201.08 relating to taxation on written obligations to pay money applies to all such obligations executed, delivered, sold, transferred or assigned in the State of Florida and thus applies to the agreements herein. Florida Statute 201.01 requires that "The documentary stamp taxes required under this chapter shall be affixed to and placed on all recordable instruments requiring documentary stamps according to law prior to recordation." U.C.C....

...Article 9 requires filing and recordation of security interests in commercial equipment. See: Fla. Stat. 679.302. The present agreements constitute recordable instruments requiring payment of documentary stamp (excise) taxation pursuant to Fla.Stat. § 201.01....

...Pt. 226, Supp. I, § 226.4, cmt. 4(e)-1 (1994) (Official Staff Interpretation of Regulation Z). The Pignato Court noted that under Florida law, a documentary stamp tax must be affixed to a document before that document can be recorded, according to § 201.01, Fla....

...ith the argument that the nature of the tax is merely an assessment against a document or a piece of paper. It may be that we are confusing the issue with mere semantics. However, this point appears to be a substantial part of petitioner's argument. Section 201.01 provides that the tax shall be levied, collected and paid "for and in respect to the several documents" "by any person who makes, signs, executes * * * the same." The tax levied by Section 201.08 on promissory notes, etc., is measured by the amount of the indebtedness evidenced by the instrument....

...cases, the Court may enter a decree finding and declaring the amount of the tax liability. The final decree held that the leases were within the provisions of Section *Page 797 201.02 , F.S. 1941, F.S.A., and were subject to taxation as provided by Section 201.01 , F.S....

...Lewis, 358 So.2d 897 (Fla. 1st DCA 1978), holding that the Bar's requested refund of a documentary stamp tax and penalty should be granted since to impose a tax upon a note given by a tax-immune arm of government is an unconstitutional application of sections 201.01 [1] and 201.08(1), [2] Florida Statutes *1122 (1975). We have jurisdiction pursuant to article V, section 3(b)(1), Florida Constitution. The issue before us is whether imposition of documentary stamp taxes, pursuant to sections 201.08(1) and 201.01, Florida Statutes (1975), upon a transaction between The Florida Bar and Barnett Bank of Tallahassee, is an unconstitutional application of these statutes....

...peal, First District. However, I *1123 believe it important to add one additional ingredient to the rationale of the district court. That ingredient has to do with the nature of the tax here involved. By a consistent line of cases the tax imposed by section 201.01, Florida Statutes (1975), has been construed to be a tax on the "promise to pay." Plymouth Citrus Growers Association v....

...llected. ENGLAND, Chief Justice, dissenting. I must respectfully dissent. The department of revenue assessed a documentary stamp tax against the Barnett Bank of Tallahassee, not The Florida Bar. The Bar concedes that the bank is taxable since, under section 201.01, Florida Statutes (1975), the issuance of a promissory note is a taxable event and the tax may be imposed upon either the maker of the note or the lender....

...partment of revenue to fall on the Barnett Bank of Tallahassee. The department did not, as the Bar contends, attempt to circumvent the Bar's immunity or to do indirectly what it could not do directly when it sought to tax the bank in accordance with section 201.01....

...inancial burden of the tax is shifted to another party. My colleagues have been misled. Until today, the taxability of this type of transaction — where one party to a loan is immune or exempt from tax — was clearly proper in Florida. [*] NOTES [1] Section 201.01 provides in pertinent part: There shall be levied, collected and paid the taxes specified in this chapter ......

...together in order to arrive at the intent of the Legislature. *24 As there can be no question that the original issue of stock certificates prior to the enactment of the law in question were not taxable, it is only necessary to consider at this time Section 201.01, F.S.A., and Section 201.04, F.S.A., and they are as follows: "201.01 Documents taxable, generally "There shall be levied, collected and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates of stock and indebtedness, and other documents, instrum...

Commission, Guidelines Manual, (USSG) § 201.1(a)(2); a 2-level enhancement under because the

level decision-making or sensitive position” under § 201.1(b)(2)(B) of the United States Sentencing Guidelines

however, the equivalency provision in U.S.S.G. § 201.1(c) would be superfluous — instead of converting

...n and therefore DOR may not, by assessing a tax on BPL and BFC, impose indirectly a tax that would be prohibited if imposed directly upon Orange County. DOR meanwhile contends that the tax is proper because it is imposed upon BFC and BPL pursuant to section 201.01 of the Florida Statutes (1989)....

...Milligan, 229 So.2d 262 (Fla. 4th DCA 1969) cert. denied, 237 So.2d 539 (Fla. 1970). See also Cohen-Ager, Inc. v. State, Department of Revenue, 504 So.2d 1332, 1334 at n. 3 (Fla. 1st DCA 1987) rev. denied, 518 So.2d 1274 (Fla. 1987). We recognize that section 201.01 as amended in 1987 provides for payment of the documentary stamp tax by the nonexempt party....

...the tax-immune entity has contractually *1335 agreed to pay the tax, [4] results in an indirect tax upon that tax-immune entity. The imposition of a tax on the deeds under the circumstances of this case constitutes an unconstitutional application of section 201.01 because the "legislature may not do that by indirect action which it is prohibited by the Constitution to do by direct action." Lewis v....

...the parties' belief that no documentary stamp tax would be owed because a tax-immune county government was the buyer. The Department of Revenue (DOR) subsequently filed notices to assess taxes, interest, and penalties against the sellers pursuant to section 201.01, Florida Statutes (1989)....

frustrate national policy. Pay Board regulation § 201.1, "Purpose and Scope," as amended on April 18, 1972

...Duda & Sons, Inc., pursuant to an order granting Duda's summary judgment motion. In the trial court, Duda successfully challenged the Department's assessment of documentary stamp taxes on certain conveyances made to public entities under threat of condemnation. The Department argues the trial court erred (1) in ruling that section 201.01, Florida Statutes (1987) as amended was ambiguous; (2) in holding that Duda's constitutional right to full compensation would be impaired if Duda was required to pay documentary stamp taxes; and (3) in permitting Duda to rely upon the tax immunity of an exempt governmental body....

...After a hearing, the trial court entered judgment in favor of Duda, agreeing that the statutory authority for assessing the tax was ambiguous and must be construed in favor of Duda and that payment of the tax by Duda would have impaired Duda's constitutional right to full compensation. The trial court concluded that section 201.01 as applied was unconstitutional. Section 201.01, Florida Statutes (1991) provides that specified taxes must be levied and collected on certain documents....

..."under threat of condemnation" was not subject to the documentary stamp tax. The Department of Revenue did not amend its rules to conform with the amended statute until 1989. [1] Duda successfully argued to the trial court that the 1987 amendment to section 201.01 was ambiguous and that the legislative intent of the amendment was unclear....

...Duda does not contend that the deeds are exempt under the provisions of section 201.24, which relate to governmental debt, nor has Duda cited any other statutory provision which would exempt the deeds from the plain language of the statute. We find Duda's arguments without merit. First, the language of section 201.01 is clear....

...r costs, attorney's fees, and appraisal fees under section 73.091, Florida Statutes (1991). However, no statute provides for the recovery of the documentary stamp tax fees paid by the condemnee as a consequence of a forced sale. As previously noted, section 201.01 expresses the legislature's intent to the contrary....

...arnett Bank of Tallahassee which was secured by a mortgage executed on the same date as the note. We reverse. § 201.08(1), Florida Statutes, imposes a tax upon promissory notes made, executed, delivered, sold, transferred, or assigned in the state. § 201.01, Florida Statutes, provides in pertinent part as follows as to the levy, collection, and payment of such tax: There shall be levied, collected and paid the taxes specified in this chapter, for and in respect to the several documents ......

...use to which the said advances are put. There is no dispute about the essential facts in the case. The record discloses that the note was made and signed in the State of Florida and that it was delivered in due course to the bank in Columbia, S. C., Section 201.01, Florida Statutes 1941, specifies the documents subject to the documentary stamp tax, and Section 201.08 defines the rate of taxation imposed on them....

...Chapter 201, Florida Statutes (1983), provides for an excise tax on documents. The law requires that documentary stamp taxes “be affixed to and placed on all recordable instruments requiring documentary stamps according to law, prior to recordation.” Fla.Stat. § 201.01 (1983)....

facts are established without formal proof. Id. § 201.1. In this case, if the court had actually been taking

on this finding the district court utilized section 201.1(c)(1) and calculated Shenberg’s sentence under

Building Code ("the code”). See South Fla. Bldg.Code § 201.1(b)(1) (Rev.1994) ("[t]he Building Official is hereby

168 months, instead of 168 to 210 months. Id. § 201.1(c)(4), ch. 5, pt. A (2014). If the government filed

governed by the South Florida Building Code.[4] Section 201.1(a)(1), South Florida Building Code, sets forth

Statutes.1 However, this office has construed section 201.01, Florida Statutes, as expressing an intent

...al situations. Since the statutes and laws of a state do not operate beyond its jurisdictional limit, the taxing power of a state is limited to persons, property, and transactions within and subject to its jurisdiction. See 84 C.J.S. Taxation s. 11. Section 201.01 , F....

...1959), and 30 Fla. Jur. Statutes s. 121. Therefore, the specific terms of s. 201.08 directed to the documentary stamp tax placed on promissory notes, written obligations to pay money, assignments of wages, etc., will prevail over the more general provisions of s. 201.01 in determining whether the transactions in question are subject to tax under s....

...Lee, 27 So.2d 415 (Fla. 1946), and Rainey v. Department of Revenue, 354 So.2d 387 (1 D.C.A. Fla., 1977), cert. denied , Department of Revenue v. Rainey, 360 So.2d 1248 (Fla. 1978). The words `made,' `executed,' `sold,' and `assigned' are used in both ss. 201.01 and 201.08 , F. S.; the words `signed,' `issued,' `removed,' `consigned,' `recorded,' and `shipped' are used in s. 201.01 , but not in s. 201.08 ; and the words `delivered' and `transferred' are used in s. 201.08 , but not in s. 201.01 ....

...Even agreeing arguendo with that proposition, failure to purchase the requisite stamps will, at most, prohibit the enforcement of a perfected security interest until such time as the stamps are purchased, but it does not void the perfected status of the lien altogether. Section 201.01, Florida Statutes (1981) requires the payment of excise taxes and the affixing of documentary stamps on all recordable instruments prior to recordation....

...This harsh penalty is not provided for in the statute itself and finds little support in the decisions of Florida courts construing the reach of the excise tax statutes. Without any Florida authority to guide the Bankruptcy Court's determination, it interpreted §§ 201.01 and 201.22 [6] in pari materia and concluded that the perfection of a security interest was not authorized where the required tax has not been paid....

...It is conceded that if this lien was not perfected more than 90 days before bankruptcy, it is a voidable preference under § 547(a). It is undisputed that the security -agreement was recorded with the Secretary of State on February 11,1982, more than 90 days before June 30,1982, the date of bankruptcy. Fla.Stat. § 201.01, which imposes an excise tax on documents, provides in part that: “The documentary stamp taxes required under this chapter shall be affixed to and placed on all recordable instruments requiring documentary stamps according to law, prior t...

the time of its enactment.” Pub.L. No. 93-651, § 201(1), 89 Stat. 2-7 (1974). In establishing procedures

the date of enactment of this Act." (Fair Act, § 201(1)). The provisions recited above illustrate the

when such future advances or loans are made. Section 201.01, F. S., as amended by Ch. 77-414, Laws of Florida

...Rule 12B-4.14(2)(b), Florida Administrative Code, states, “[a] conveyance to or by a trustee which is not pursuant to a sale is not taxable.” Here the facts established that a sale did take place, and consideration in the form of an improvement on the realty was exchanged for a specific sum. Further, section 201.01, Florida Statutes (1979), imposes the liability for the payment of the documentary stamp tax upon any person who executes a document or for whose benefit or use the document is made....

...When the full amount of the consideration for the execution, assignment, transfer, or conveyance is now shown in the face of such deed, instrument, document, or writing, the tax shall be at the rate of 40 cents for each $100 or fractional part thereof of the consideration therefor, (emphasis supplied). . Section 201.01, Florida Statutes (1979) in pertinent part provides: 201.01 Documents taxable, generally....

...Deeds of conveyance from the United States of America were made, executed and delivered to the Relator and were offered for recording by Relator. Acceptance was refused by the Clerk of the Circuit Court unless payment was made of the documentary stamp taxes provided for by Sections 201.01 and 201.02, Florida Statutes, F.S.A....

...deeds made, executed and delivered by an agency of the Federal Government. The Respondent concedes that the United States and its agencies and instrumentalities are immune from state taxation, and, therefore, not sub' ject to taxation under Sections 201.01 and 201.02, Florida Statutes, F.S.A. Respondent contends, however, that this fact does not exempt the Relator, since Section 201.01 seems to place the responsibility for payment of the tax on both parties to a transaction....

and Consumer Protection Act (“UTPCPL”), 73 P.S. § 201-1 et seq. D.E. 1. In response, Defendants filed their

...ay the tax, where all material aspects of the overall transaction occurred outside the state of Florida except for the filing in question. The court concludes that the Florida legislature intended the inclusion of this transaction. Florida Statutes, § 201.01, provides generally for an excise tax on various documents....

...Section 201.08 provides specifically for a tax on notes and other obligations and on mortgages and security agreements. Both sections make provision for transactions which include both an obligation to pay and some type of security agreement, so that the tax is paid only once on the total transaction. Section 201.01 provides that the tax is to be paid “by any person who makes, signs, executes, issues, sells, removes, consigns, assigns, records, or ships the same, or for whose benefit or use the same are made, signed, executed, issued, sold, remo...

The Comptroller contends that by reason of Section 201.01, Florida Statutes, F.S.A.,1 there was payable

...quainted with, since its principal place of hearing is in Miami), Plaintiff has not offered any proof of this fact, and the topic appears to be one that is not suitable for judicial notice. See 10 J. Moore & H. Bendix, Moore’s Federal Practice § 201.01 et seq....

be affixed to otherwise taxable documents. Section 201.01, F.S., imposes the liability for the payment

...The essential facts summarized above are not in dispute. The trial judge heard the matter- on relator’s motion for a peremptory writ upon the record, which included the alternative writ and the return of the respondent. In the trial court and in this court relator contends that Sections 201.01 and 201.07, Florida Statutes, F.S.A., impose a documentary stamp tax only upon documents issued within the state of Florida, that the bonds in question were issued in the State of New York and had never been within the State of Florida, and that therefore they were not subj ect to the tax....

...t held in the State of Florida. The trial judge agreed with the position of the State Comptroller and entered a final judgment quashing the alternative writ and denying the "relief sought." It is this judgment that we are here called upon to review. Section 201.01, Florida Statutes, F.S.A....

the amount of consideration for the transfer. Section 201.01, F.S., provides in pertinent part: Unless

table, he had an offense level of 38, U.S.S.G. § 201.1(c)(2), which, with a four-level increase for his

...2) and a financing statement was duly filed with the Florida secretary of state (Plaintiff’s Exhibit No. 7). However, the security agreement is not perfected because the creditor did not pay the documentary stamp tax prior to filing the financing statement, as required by Fla.Stats. § 201.01 and § 201.-08....

resulted in a base offense level of 38, See U.S.S.G. § 201.1(c)(8) (1994) (providing for a base offense level

recording such a deed in the public records. Section 201.01, Florida Statutes, requires that the documentary