The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

View Entire Chapter

F.S. 201.02

201.02 Tax on deeds and other instruments relating to real property or interests in real property.—

(1)(a) On deeds, instruments, or writings whereby any lands, tenements, or other real property, or any interest therein, shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or any other person by his or her direction, on each $100 of the consideration therefor the tax shall be 70 cents. When the full amount of the consideration for the execution, assignment, transfer, or conveyance is not shown in the face of such deed, instrument, document, or writing, the tax shall be at the rate of 70 cents for each $100 or fractional part thereof of the consideration therefor. For purposes of this section, consideration includes, but is not limited to, the money paid or agreed to be paid; the discharge of an obligation; and the amount of any mortgage, purchase money mortgage lien, or other encumbrance, whether or not the underlying indebtedness is assumed. If the consideration paid or given in exchange for real property or any interest therein includes property other than money, it is presumed that the consideration is equal to the fair market value of the real property or interest therein.

(b)1. For purposes of this paragraph the term:

a. “Conduit entity” means a legal entity to which real property is conveyed without full consideration by a grantor who owns a direct or indirect interest in the entity, or a successor entity.

b. “Full consideration” means the consideration that would be paid in an arm’s length transaction between unrelated parties.

2. When real property is conveyed to a conduit entity and all or a portion of the grantor’s direct or indirect ownership interest in the conduit entity is subsequently transferred for consideration within 3 years of such conveyance, tax is imposed on each such transfer of an interest in the conduit entity for consideration at the rate of 70 cents for each $100 or fraction thereof of the consideration paid or given in exchange for the ownership interest in the conduit entity.

3. When an ownership interest is transferred in a conduit entity that owns assets other than the real property conveyed to the conduit entity, the tax shall be prorated based on the percentage the value of such real property represents of the total value of all assets owned by the conduit entity.

4. A gift of an ownership interest in a conduit entity is not subject to tax to the extent there is no consideration. The transfer of shares or similar equity interests in a conduit entity which are dealt in or traded on public, regulated security exchanges or markets is not subject to tax under this paragraph.

5. The transfer for purposes of estate planning by a natural person of an interest in a conduit entity to an irrevocable grantor trust as described in subpart E of part I of subchapter J of chapter 1 of subtitle A of the United States Internal Revenue Code is not subject to tax under this paragraph.

6. The purpose of this paragraph is to impose the documentary stamp tax on the transfer for consideration of a beneficial interest in real property. The provisions of this paragraph are to be construed liberally to effectuate this purpose.

(c) Conversion or merger of a trust that is not a legal entity that owns real property in this state into a legal entity shall be treated as a conveyance of the real property for the purposes of this section.

(d) Taxes imposed by this subsection shall be paid pursuant to s. 201.133 when no document is recorded. If a document is recorded, taxes imposed by the paragraph shall be paid as required for all other taxable documents that are recorded.

(2) The tax imposed by subsection (1) shall also be payable upon documents by which the right is granted to a tenant-stockholder to occupy an apartment in a building owned by a cooperative apartment corporation or in a dwelling on real property owned by any other form of cooperative association as defined in s. 719.103.

(3) The tax imposed by subsection (2) shall be paid by the purchaser, and the document recorded in the office of the clerk of the circuit court as evidence of ownership.

(4) The tax imposed by subsection (1) shall also be payable upon documents which convey or transfer, pursuant to s. 689.071, any beneficial interest in lands, tenements, or other real property, or any interest therein, even though such interest may be designated as personal property, notwithstanding the provisions of s. 689.071(6). The tax shall be paid upon execution of any such document.

(5) All conveyances of real property to a partner from a partnership which property was conveyed to the partnership after July 1, 1986, are taxable if:

(a) The partner receiving the real property from the partnership is a partner other than the partner who conveyed the real property to the partnership; or

(b) The partner receiving the real property from the partnership is the partner who conveyed the real property to the partnership and there is a mortgage debt or other debt secured by such real property for which the partner was not personally liable prior to conveying the real property to the partnership.

For purposes of this subsection, the value of the consideration paid for the conveyance of the real property to the partner from the partnership includes, but is not limited to, the amount of any outstanding mortgage debt or other debt which the partner pays or agrees to pay in exchange for the real property, regardless of whether the partner was personally liable for the debts of the partnership prior to the conveyance to the partner from the partnership.

(6) Taxes imposed by this section shall not apply to any assignment, transfer, or other disposition, or any document, which arises out of a transfer of real property from a nonprofit organization to the Board of Trustees of the Internal Improvement Trust Fund, to any state agency, to any water management district, or to any local government. For purposes of this subsection, “nonprofit organization” means an organization whose purpose is the preservation of natural resources and which is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code. The Department of Revenue shall provide a form, or a place on an existing form, for the nonprofit organization to indicate its exempt status.

(7) Taxes imposed by this section do not apply to:

(a) A deed, transfer, or conveyance between spouses or former spouses pursuant to an action for dissolution of their marriage wherein the real property is or was their marital home or an interest therein. Taxes paid pursuant to this section shall be refunded in those cases in which a deed, transfer, or conveyance occurred 1 year before a dissolution of marriage. This paragraph applies in spite of any consideration as defined in subsection (1). This paragraph does not apply to a deed, transfer, or conveyance executed before July 1, 1997.

(b) A deed or other instrument that transfers or conveys homestead property or any interest in homestead property between spouses, if the only consideration for the transfer or conveyance is the amount of a mortgage or other lien encumbering the homestead property at the time of the transfer or conveyance. This paragraph applies to transfers or conveyances from one spouse to another, from one spouse to both spouses, or from both spouses to one spouse. For the purpose of this paragraph, the term “homestead property” has the same meaning as the term “homestead” as defined in s. 192.001.

(8) Taxes imposed by this section do not apply to a contract to sell the residence of an employee relocating at his or her employer’s direction or to documents related to the contract, which contract is between the employee and the employer or between the employee and a person in the business of providing employee relocation services. In the case of such transactions, taxes apply only to the transfer of the real property comprising the residence by deed that vests legal title in a named grantee.

(9) A certificate of title issued by the clerk of court under s. 45.031(5) in a judicial sale of real property under an order or final judgment issued pursuant to a foreclosure proceeding is subject to the tax imposed by subsection (1). However, the amount of the tax shall be computed based solely on the amount of the highest and best bid received for the property at the foreclosure sale. This subsection is intended to clarify existing law and shall be applied retroactively.

(10)(a) In recognition of the special escrow requirements that apply to sales of timeshare interests in timeshare plans pursuant to s. 721.08, tax on deeds or other instruments conveying any interest in Florida real property which are executed in conjunction with the sale by a developer of a timeshare interest in a timeshare plan is due and payable on the earlier of the date on which:

1. The deed or other instrument conveying the interest in Florida real property is recorded; or

2. All of the conditions precedent to the release of the purchaser’s escrowed funds or other property pursuant to s. 721.08(2)(c) have been met, regardless of whether the developer has posted an alternative assurance. Tax due pursuant to this subparagraph is due and payable on or before the 20th day of the month following the month in which these conditions were met.

(b)1. If tax has been paid to the department pursuant to subparagraph (a)2., and the deed or other instrument conveying the interest in Florida real property with respect to which the tax was paid is subsequently recorded, a notation reflecting the prior payment of the tax must be made upon the deed or other instrument conveying the interest in Florida real property.

2. Notwithstanding paragraph (a), if funds are designated on a closing statement as tax collected from the purchaser, but a default or cancellation occurs pursuant to s. 721.08(2)(a) or (b) and no deed or other instrument conveying interest in Florida real property has been recorded or delivered to the purchaser, the tax must be paid to the department on or before the 20th day of the month following the month in which the funds are available for release from escrow unless the funds have been refunded to the purchaser.

(11) The taxable consideration for a short sale transfer does not include unpaid indebtedness that is forgiven or released by a mortgagee holding a mortgage on the grantor’s interest in the property. For purposes of this subsection, the term “short sale” means a purchase and sale of real property in which all of the following apply:

¹(a) The grantor’s interest is encumbered by a mortgage or mortgages securing indebtedness in an aggregate amount greater than the consideration paid or given by the grantee.

¹(b) A mortgagee releases the real property from its mortgage in exchange for a payment of less than the total of the outstanding mortgage indebtedness owed to the releasing mortgagee.

(d) The releasing mortgagee is not controlled by or related to the grantor or the grantee.

History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 1, ch. 57-397; s. 1, ch. 63-533; s. 1, ch. 70-304; s. 1, ch. 71-362; ss. 2, 3, ch. 79-350; ss. 1, 4, ch. 81-33; s. 6, ch. 85-347; s. 10, ch. 86-152; s. 34, ch. 87-6; s. 7, ch. 90-132; s. 2, ch. 91-192; s. 9, ch. 92-32; s. 1, ch. 92-288; s. 2, ch. 92-317; s. 1049, ch. 95-147; s. 2, ch. 97-191; s. 1, ch. 2002-8; s. 8, ch. 2002-218; s. 4, ch. 2005-280; s. 8, ch. 2006-175; s. 2, ch. 2006-274; s. 4, ch. 2009-131; s. 1, ch. 2010-32; s. 3, ch. 2010-138; s. 4, ch. 2018-112; s. 21, ch. 2018-118; s. 4, ch. 2019-42.

¹Note.—As created by s. 3, ch. 2010-138. For a description of multiple acts in the same session affecting a statutory provision, see preface to the Florida Statutes, “Statutory Construction.” Paragraphs (a) and (b) were also created by s. 1, ch. 2010-32, and that version reads:

(a) The grantor’s interest is encumbered by a mortgage or mortgages securing indebtedness in an aggregate amount greater than the purchase price paid by the grantee.

(b) A mortgagee releases the real property from its mortgage in exchange for a partial payment of less than the total of the outstanding mortgage indebtedness owed to the releasing mortgagee.

F.S. 201.02 on Google Scholar

F.S. 201.02 on Casetext

Amendments to 201.02

Arrestable Offenses / Crimes under Fla. Stat. 201.02

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 201.02.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE CARROLL, 586 B.R. 775 (Bankr. E.D. Cal. 2018)

. . . that the party would be entitled to obtain relief in court (1 Weinstein-Korn-Miller, NY Civ Prac para. 201.02 . . .

NEW MEXICO HEALTH CONNECTIONS, a v. UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES M., 312 F. Supp. 3d 1164 (D.N.M. 2018)

. . . Saltzburg et al., FEDERAL RULES OF EVIDENCE MANUAL § 201.02[3], at 201-08 ("[A] court can take judicial . . .

IN RE SANTA FE NATURAL TOBACCO COMPANY MARKETING SALES PRACTICES AND PRODUCTS LIABILITY LITIGATION, 288 F. Supp. 3d 1087 (D.N.M. 2017)

. . . Capra, Federal Rules of Evidence Manual § 201.02[3] at 201-7 (10th Ed. 2011)("The reliability of judicial . . . See Saltzburg, Federal Rules of Evidence Manual § 201.02[3], at 201-8 ("[A] court can take judicial notice . . . Hogan, 453 F.3d at 1265 n.24 ; Saltzburg, Federal Rules of Evidence Manual § 201.02[3], at 201-8 ("[A . . .

SKYY v. CITY OF ARLINGTON,, 712 F. App'x 396 (5th Cir. 2017)

. . . City of Arlington, Texas Personnel Manual, § 201.02.A, http://www. arlington-tx.gov/employment/wp-content . . .

ALSTON, v. DIRECTV, INC. DIRECTV, LLC,, 254 F. Supp. 3d 765 (D.S.C. 2017)

. . . Saltzburg et al., Federal Rules of Evidence Manual § 201.02[3] (9th ed. 2006); 1 Weinstein & Berger, . . . See 21B Graham, supra, § 5106.4; 1 Saltzburg, supra, § 201.02[3]; see also Rogers v. . . .

DISTRICT OF COLUMBIA, FOR USE AND BENEFIT OF STRITTMATTER METRO, LLC, v. FIDELITY AND DEPOSIT COMPANY OF MARYLAND,, 208 F. Supp. 3d 178 (D.D.C. 2016)

. . . Code § 2-201.02 et seq., Plaintiff Strittmatter Metro, LLC (“Stritt-matter”) seeks to collect against . . . Code § 2-201.02(a). . . . Code § 2-201.02(b). . . .

KINGMAN PARK CIVIC ASSOCIATION, v. BOWSER,, 815 F.3d 36 (D.C. Cir. 2016)

. . . D.C.Code §§ l-201.02(a), l-206.02(a) (2012). . . . relieve Congress of the burden of legislating upon essentially local District matters,” D.C.Code § l-201.02 . . .

KINGMAN PARK CIVIC ASSOCIATION, v. BOWSER,, 421 U.S. App. D.C. 248 (D.C. Cir. 2016)

. . . D.C.Code §§ 1-201.02(a), 1-206.02(a) (2012). . . . relieve Congress of the burden of legislating upon essentially local District matters,” D.C.Code § l-201.02 . . .

TRI UNION FROZEN PRODUCTS, INC. v. UNITED STATES, Ad, 161 F. Supp. 3d 1333 (Ct. Int'l Trade 2016)

. . . Weinstein on Evidence § 201.02[1], Pursuant to 28 U.S.C. § 2641(a), “the Federal Rules of Evidence shall . . . States, 152 U.S. 211, 221-22, 14 S.Ct. 513, 516-17, 38 L.Ed. 415 (1894); 10 Moore’s Federal Practice § 201.02 . . . See Weinstein on Evidence § 201.02[2j. . . .

D. HURD, Jr. v. DISTRICT OF COLUMBIA,, 146 F. Supp. 3d 57 (D.D.C. 2015)

. . . . § 24-201.02. . . .

E. WADDELL, v. W. COLVIN,, 111 F. Supp. 3d 684 (E.D.N.C. 2015)

. . . would result, as the ALJ correctly noted at the hearing, in a finding of disability under Grid Rule 201.02 . . .

MONTGOMERY COUNTY COMMISSION, L. Jr. v. FEDERAL HOUSING FINANCE AGENCY, a a v. A A v. a a. k. a. a a. k. a. W. v. a. k. a. a v. a a a v. a a a, 776 F.3d 1247 (11th Cir. 2015)

. . . Florida Statute § 201.02 states that a transfer tax of 70 cents shall apply on each $100 of consideration . . .

COMPANION PROPERTY CASUALTY INSURANCE CO. v. APEX SERVICE, INC., 76 F. Supp. 3d 212 (D.D.C. 2014)

. . . Also, the magistrate judge determined that under D.C.Code § 2-201.02, any action had to be initiated . . . Thus, a suit had to be brought by March 29, 2013 under D.C.Code § 2-201.02 as well as under the Payment . . . Accordingly, D.C.Code § 2-201.02 is immaterial because the terms of the Payment Bond apply, absent any . . .

MYKONOS, v. UNITED STATES, 59 F. Supp. 3d 100 (D.D.C. 2014)

. . . Code § 4-201.02(a); see also 42 U.S.C. § 1396a(a)(3). . . .

COUNCIL OF THE DISTRICT OF COLUMBIA, v. C. GRAY, S., 42 F. Supp. 3d 134 (D.D.C. 2014)

. . . Code § l-201.02(a). . . .

CASTRO, v. FIDELITY AND DEPOSIT COMPANY OF MARYLAND,, 39 F. Supp. 3d 1 (D.D.C. 2014)

. . . bond, which was secured pursuant to the District of Columbia’s Little Miller Act (DCLMA), D.C.Code § 2-201.02 . . . respective scopes of application of sections of the three statutes implicated in this case—namely, § 2-201.02 . . . The DCLMA The DCLMA, D.C.Code § 2-201.02 et seq., is modeled after the federal Miller Act, 40 U.S.C. . . . See § 3131(b); D.C.Code § 2-201.02(a). . . . See 40 U.S.C. § 3133; see also D.C.Code § 2-201.02(a). . . .

OMNIPOINT COMMUNICATIONS, INC. a DBA T- v. CITY OF HUNTINGTON BEACH a, 738 F.3d 192 (9th Cir. 2013)

. . . . § 201.02. . . .

NICOLAI, v. FEDERAL HOUSING FINANCE AGENCY,, 928 F. Supp. 2d 1331 (M.D. Fla. 2013)

. . . Central to this case is Florida Statute § 201.02, which requires the grantor in a real estate transaction . . .

UNITED STATES v. T. LUTES,, 72 M.J. 530 (A.F. Ct. Crim. App. 2013)

. . . Saltzburg, et al., Military Rules of Evidence Manual § 201.02[2], at 2-3 (7th ed. 2011). Mil. R. . . .

SINGLETARY, v. DISTRICT OF COLUMBIA,, 800 F. Supp. 2d 58 (D.D.C. 2011)

. . . First, he cites D.C.Code § 24-201.02(a), redesignated as D.C.Code § 24-401.02(a), which provides: The . . .

DISTRICT OF COLUMBIA, v. ALL OF THE PARCEL OF LAND IDENTIFIED IN THE DISTRICT OF COLUMBIA AS NAYLOR ROAD, S. E. WASHINGTON, D. C. SQUARE LOT, 763 F. Supp. 2d 5 (D.D.C. 2011)

. . . While it is true that Congress delegated legislative powers to the Council, see D.C.Code §§ 1-201.02, . . .

ROSS, v. J. ASTRUE,, 636 F. Supp. 2d 127 (D.D.C. 2009)

. . . See 20 C.F.R., Part 404, Subpart P, Appendix 2 § 201.02 (indicating that an individual at an advanced . . .

W. GORDON, v. NORTHWEST AIRLINES, INC. LONGTERM DISABILITY INCOME PLAN a, 606 F. Supp. 2d 1017 (D. Minn. 2009)

. . . Id. at 343 (citing Rule 201.02 in Appendix 2 to Subpart P of 20 C.F.R. part 404). . . .

DEPARTMENT OF REVENUE, v. PINELLAS VP, LLC, v. TPA LLC, f k a LLC,, 3 So. 3d 361 (Fla. Dist. Ct. App. 2009)

. . . Because the principal balance of a mortgage is taxable consideration under section 201.02(1), Florida . . . The Department relies on section 201.02(1) for the proposition that the principal balance of a mortgage . . . Section 201.02(1) levies a tax on deeds conveying an interest in real property: On deeds, instruments . . . Here, section 201.02(1) is clear and unambiguous; mortgages are forms of taxable consideration. . . . The principal amount of the mortgages brings the transactions within the scope of section 201.02(1). . . .

FLORIDA DEPARTMENT OF REVENUE, v. PICCADILLY CAFETERIAS, INC., 128 S. Ct. 2326 (U.S. 2008)

. . . . §§ 201.01, 201.02(1) (2006). . . .

FLORIDA DEPARTMENT OF REVENUE v. PICCADILLY CAFETERIAS, INC., 554 U.S. 33 (U.S. 2008)

. . . . §§ 201.01, 201.02(1) (2006). . . .

McALLISTER, v. BREAKERS SEVILLE ASSOCIATION, INC., 981 So. 2d 566 (Fla. Dist. Ct. App. 2008)

. . . dwelling unit and must be recorded in the office of the clerk of the circuit court as required by s. 201.02 . . .

DECATUR LIQUORS, INC. v. DISTRICT OF COLUMBIA,, 384 F. Supp. 2d 58 (D.D.C. 2005)

. . . Code § l-201.02(a). . . .

CRESCENT MIAMI CENTER, LLC, v. FLORIDA DEPARTMENT OF REVENUE,, 903 So. 2d 913 (Fla. 2005)

. . . The documentary stamp tax as applied to deeds conveying real property is set out in section 201.02(1) . . . not have been required to pay the tax because it was not a purchaser of real property under section 201.02 . . . We again considered the application of section 201.02(1) in Florida Department of Revenue v. . . . Post-1990 Amendment In 1990, the Florida Legislature amended section 201.02(1), listing potential sources . . . Following the 1990 amendment to section 201.02(1), conflict has developed among the Florida district . . .

SINGH, v. ASHCROFT,, 393 F.3d 903 (9th Cir. 2004)

. . . Berger, Weinstein’s Federal Evidence § 201.02[4] (2d ed.2004) (footnotes omitted). . . .

DEPARTMENT OF REVENUE, v. PMR RESORTS, INC. a, 868 So. 2d 621 (Fla. Dist. Ct. App. 2004)

. . . THE DOCUMENTARY STAMP TAX STATUTE Section 201.02(1), Florida Statutes (2000), provides: On deeds, instruments . . . ISSUES ON APPEAL PMR’s liability for the documentary stamp tax turns on whether under section 201.02 . . . The Department argues that under section 201.02(1) the transfer of encumbered property necessarily results . . . thus mere book transactions and, otherwise, were not sales to a purchaser, as contemplated by section 201.02 . . . Under section 201.02(1), “consideration includes ... the amount of any mortgage ... whether or not the . . .

M. BANNER, Jr. v. UNITED STATES, 303 F. Supp. 2d 1 (D.D.C. 2004)

. . . . § 1-201.02. . . .

In D. TREVISAN, v. D. s v. D., 300 B.R. 708 (Bankr. E.D. Wis. 2003)

. . . Thus the Debtor’s obligations to the Plaintiffs for $121.02 in checks now totaled $201.02. . . .

CRESCENT MIAMI CENTER, LLC, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 857 So. 2d 904 (Fla. Dist. Ct. App. 2003)

. . . See § 201.02(1), Fla. Stat. (2000). . . . In 1990, Section 201.02(1) was amended and a statutory definition for “consideration” was added. . . . This Court has not yet applied the amended Section 201.02(1). . . . Section 201.02(1) does not limit consideration to money, stock, or debt relief. . . . See § 201.02(1), Fla. Stat. (2000). . . .

COMER, v. STEWART,, 230 F. Supp. 2d 1016 (D. Ariz. 2002)

. . . Orders 201.02 (1.2-1.3)(Sept. 1, 1996); http:// www.adc.state.az. us:80/Policies/201 .htm. . . . Department Order 201.02 farther generally prohibits ADOC from volunteering disclosure of "non-confidential . . .

NELSON, v. INSIGNIA ESG, INC., 215 F. Supp. 2d 143 (D.D.C. 2002)

. . . by the District of Columbia Council, and are therefore subject to Congressional review, 1 D.C.Code § 201.02 . . .

MUBEN- LAMAR, L. P. a v. DEPARTMENT OF REVENUE,, 763 So. 2d 1209 (Fla. Dist. Ct. App. 2000)

. . . our sister court in Kuro that the father and son were not purchasers within the meaning of section 201.02 . . . thus mere book transactions and, otherwise, were not sales to a purchaser, as contemplated by section 201.02 . . . The Department denied a refund, asserting the 1990 amendment to section 201.02, Florida Statutes, indicated . . . Muben-Lamar asserted it was not a purchaser within the purview of section 201.02 and no consideration . . .

DEPARTMENT OF REVENUE, v. M. RACE, 743 So. 2d 169 (Fla. Dist. Ct. App. 1999)

. . . Section 201.02(1) clearly provides that the amount of an encumbrance which survives a conveyance, is . . . Taxes are not due under section 201.02(1) where a deed merely corrects an error and no new purchaser . . . Section 201.02(1) requires a purchaser and consideration before documentary stamp taxes are due, and . . . While the language of section 201.02(1) provides for the imposition of documentary stamp taxes where . . . There were no new, additional or previously nonexistent encumbrances as contemplated by section 201.02 . . .

MUSSMAN, v. S. APFEL,, 17 F. Supp. 2d 880 (S.D. Iowa 1998)

. . . 10 pounds occasionally with no limit on standing, walking, or sitting (Tr. at 31)), Rules 202.02 and 201.02 . . .

KURO, INC. v. STATE DEPARTMENT OF REVENUE,, 713 So. 2d 1021 (Fla. Dist. Ct. App. 1998)

. . . Section 201.02(1), Florida Statutes (1993), provides that a purchaser of real estate is required to pay . . . Section 201.02(1) further provides: For purposes of this section, consideration includes, but is not . . . According to DOR rules promulgated pursuant to section 201.02(1), “ ‘[property other than money’ includes . . . Both of the foregoing rules reference the presumption set forth in section 201.02(1), that consideration . . . Section 201.02(1) applies to transfers of real estate for consideration to a “purchaser.” . . . . § 201.02(1), Fla. Stat. (1993). There was no purchaser here. . . . estate, the transfer is a “mere book” transaction and there is no “purchaser” for purposes of section 201.02 . . . that “the consideration is equal to the fair market value of the real property or interest therein,” § 201.02 . . . And without either a purchaser or consideration, there is no tax liability under section 201.02(1). . . . .

T. BROWN CONSTRUCTORS, INC. v. PENA,, 132 F.3d 724 (Fed. Cir. 1997)

. . . Section 201.02. Brown adjusted its bid accordingly. . . . this contract had a minimum diameter of nine inches, the same size as that specified in subsection 201.02 . . . Section 201.02 provided that: The Forest Service is conducting a timber sale prior to the date that the . . .

STATE DEPARTMENT OF REVENUE, v. C. BAUTA, f k a C., 691 So. 2d 1173 (Fla. Dist. Ct. App. 1997)

. . . mortgage, which the Department of Revenue interprets as being “consideration” for purposes of subsection 201.02 . . . individually and as a class action, challenging the Department of Revenue’s interpretation of subsection 201.02 . . . Subsection 201.02(1), Florida Statutes (1993), states: On deeds, instruments, or writings whereby any . . .

WESTRING, v. STATE, 682 So. 2d 171 (Fla. Dist. Ct. App. 1996)

. . . mortgage was not affected, Westring paid a documentary stamp tax, as purportedly required by section 201.02 . . . SCHWARTZ, C.J., and NESBITT, J., concur. . § 201.02 Tax on deeds and other instruments relating to real . . . that the consideration is equal to the fair market value of the real property or interest therein. § 201.02 . . .

OPOKA, v. IMMIGRATION AND NATURALIZATION SERVICE,, 94 F.3d 392 (7th Cir. 1996)

. . . Id. at 946 n. 3 (citing 10 Moore’s Federal Practice § 201.02(1)). . . .

STATE DEPARTMENT OF REVENUE, v. RAY CONSTRUCTION OF OKALOOSA COUNTY,, 667 So. 2d 859 (Fla. Dist. Ct. App. 1996)

. . . The Department argues that it correctly assessed documentary stamp taxes pursuant to section 201.02, . . . Under the controlling statute, section 201.02(1), consideration includes, but is not limited to the money . . .

CHAPPARAL PARTNERS, a By FIRST INTERSTATE BANK OF CALIFORNIA a v. STATE DEPARTMENT OF REVENUE,, 662 So. 2d 727 (Fla. Dist. Ct. App. 1995)

. . . The Department relies on that part of section 201.02(1), Florida Statutes (1991), which defines “consideration . . .

M. MARTIN, v. W. SULLIVAN, M. D., 766 F. Supp. 941 (D. Kan. 1991)

. . . Applying the grids (Rules 201.10 and 201.02), the Appeals Council found the plaintiff to be disabled . . . Under the grids (Rules 201.02 and 201.10), the plaintiff is also disabled for purposes of disability . . .

ELLISON, v. W. SULLIVAN,, 921 F.2d 816 (8th Cir. 1990)

. . . P, App. 2 § 201.02 (1988). . . .

HEADWATERS, INC. v. BUREAU OF LAND MANAGEMENT, MEDFORD DISTRICT A. O C, 914 F.2d 1174 (9th Cir. 1990)

. . . Moore, Federal Practice, § 201.02[1] (1988). . . .

M. WILKINSON, v. ST. JUDE HARBORS, INC. a, 570 So. 2d 1332 (Fla. Dist. Ct. App. 1990)

. . . property contained in section 193.001(12) is confirmed by a comparison of that section with section 201.02 . . .

FEDISON v. SECRETARY OF HEALTH AND HUMAN SERVICES, 748 F. Supp. 449 (W.D. La. 1990)

. . . Rules 201.01 and 201.02 indicate a finding of disabled for claimants whose RFC is limited to sedentary . . .

BURTON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 893 F.2d 821 (6th Cir. 1990)

. . . , the magistrate wrote, then the skills were not transferable, thus she is disabled under Grid Rule 201.02 . . .

PBP HOLDINGS, INC. v. DEPARTMENT OF REVENUE, 550 So. 2d 127 (Fla. Dist. Ct. App. 1989)

. . . income housing, provides as follows: Such surtax shall apply only to those documents taxable under s. 201.02 . . .

S. A. FNV- E S. A. v. U. S. Co., 13 Ct. Int'l Trade 535 (Ct. Int'l Trade 1989)

. . . United States, 152 U.S. 211, 221-22 (1894); 10 Moore’s Federal Practice §201.02(1) (2nd Ed. 1988 & Supp . . .

BORLEM S. A. EMPREEDIMENTOS INDUSTRIAIS FNV- E S. A. v. UNITED STATES U. S., 718 F. Supp. 41 (Ct. Int'l Trade 1989)

. . . States, 152 U.S. 211, 221-22, 14 S.Ct. 513, 516-17, 38 L.Ed. 415 (1894); 10 Moore’s Federal Practice § 201.02 . . .

J. BROWN SSN XXX- XX- XXXX v. R. BOWEN,, 682 F. Supp. 858 (W.D. Va. 1988)

. . . P, Appendix 2, Table No. 1: Rules 201.02, 201.04 and 201.-06. . . .

DUDA, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 834 F.2d 554 (6th Cir. 1987)

. . . age, limited education, and did not have any transferable skills, and was thus disabled under Rule 201.02 . . .

R. SULLIVAN, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 666 F. Supp. 456 (W.D.N.Y. 1987)

. . . I of App. 2, Pt. 404, Rule 201.02, indicates that plaintiff is disabled. . . .

COLE, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 820 F.2d 768 (6th Cir. 1987)

. . . Secretary of Health & Human Services, 735 F.2d 962, 964 (6th Cir. 1984) (citing Rule 201.02). . . .

R. SMALLEY, v. R. BOWEN,, 657 F. Supp. 363 (W.D. Pa. 1987)

. . . advanced age, limited education, and past semi-skilled, skills not transferable work experience, Rule 201.02 . . .

COHEN- AGER, INC. a a v. STATE DEPARTMENT OF REVENUE,, 504 So. 2d 1332 (Fla. Dist. Ct. App. 1987)

. . . Section 201.02(1), Florida Statutes (1979). . . . In pertinent part section 201.02, Florida Statutes (1979) provides: 201.02 Tax on deeds and other instruments . . .

GIBBONS, v. R. BOWEN,, 653 F. Supp. 1478 (S.D.N.Y. 1987)

. . . Rules 201.02 and 202.02 direct the finding that a claimant with those qualifications is to be found disabled . . .

ODIERNO, v. R. BOWEN,, 655 F. Supp. 173 (S.D.N.Y. 1987)

. . . If we go by the original testimony that he had a high school education it’s either 201.02 or 20Í.04 whether . . . ATT: It’s 04 or 06 if he has a high school diploma and it’s 201.02 if he does not. AU: Um-hum. . . .

H. BLANKENSHIP, v. R. BOWEN,, 801 F.2d 1271 (11th Cir. 1986)

. . . and work experience, that he was disabled pursuant to section 404.1569 of Regulations No. 4 and Rule 201.02 . . . Rule 201.02 is not located in Table No. 2, rather it is located in Table No. 1, which is the Table applicable . . .

AURORA GROUP, LTD. v. DEPARTMENT OF REVENUE,, 487 So. 2d 1132 (Fla. Dist. Ct. App. 1986)

. . . tenements or other realty, or any interest therein ” (emphasis supplied), subject to tax under Section 201.02 . . . Moreover, the use by the Legislature of the term “realty, or any interest therein” in Section 201.02, . . .

W. TOM, v. HECKLER,, 779 F.2d 1250 (7th Cir. 1985)

. . . Rule Age Education Experience Decision 201.01 Advanced age Limited or less Unskilled or none Disabled 201.02 . . .

STAMPS, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 633 F. Supp. 101 (E.D. Mich. 1985)

. . . Inasmuch as the Court determines that Plaintiff has acquired no transferrable skills, Rule 201.02 directs . . . P., App. 2, Table 1, Rule 201.02. . . .

THORNTON, v. M. HECKLER,, 609 F. Supp. 1185 (E.D.N.Y. 1985)

. . . Rule_Age_Education_Previous Work Experience_Decision 201.01 Advanced age Limited or less Unskilled or none Disabled 201.02 . . .

J. PODEDWORNY, v. HARRIS,, 745 F.2d 210 (3d Cir. 1984)

. . . Rule 201.02, which applies to claimants with a residual functional capacity for sedentary work, advanced . . .

COWLEY, v. HECKLER,, 592 F. Supp. 1118 (N.D. Ill. 1984)

. . . If the skills are transferable, he is not disabled (Rules 202.02, 202.03, 201.02, 201.03). . . .

PFALZ, v. HECKLER,, 589 F. Supp. 653 (S.D. Ohio 1984)

. . . See e.g., Rules 201.01-201.02 and 202.01-202.02, App. 2, Subpart P, S.S.Reg. No. 4. . . . Rules 201.02 and 202.02 mandate a conclusion of disabled for an individual of advanced age and limited . . .

RICHARDSON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 735 F.2d 962 (6th Cir. 1984)

. . . Instead the Secretary should have applied Rule 201.02 which would have directed a conclusion that Richardson . . . In fact, application of the appropriate rule under the medical-vocational guidelines, Rule 201.02, requires . . .

RIVERS, v. M. HECKLER,, 577 F. Supp. 766 (S.D.N.Y. 1984)

. . . Part 404, Subpart P, Appendix 2, Rule 201.02. . . .

ATCHISON, TOPEKA SANTA FE RAILWAY COMPANY, a v. STATE OF ARIZONA SOUTHERN PACIFIC TRANSPORTATION COMPANY, a v. STATE OF ARIZONA, 559 F. Supp. 1237 (D. Ariz. 1983)

. . . . § 42-201.02(G), (H). . . .

NEEDLE, v. LOWENBERG,, 421 So. 2d 678 (Fla. Dist. Ct. App. 1982)

. . . accepted the deed from his grantor, to pay the excise tax on deeds then required of purchasers by section 201.02 . . .

A. VAZQUEZ, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 683 F.2d 1 (1st Cir. 1982)

. . . Compare Rules 201.02 and 201.03 with 202.-02 and 202.03. . . . Rules 201.01, 201.02, 202.01, 202.-02. . . .

FAISON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 679 F.2d 598 (6th Cir. 1982)

. . . Under Rule 201.02 of the Medical-Vocational Guidelines, 20 C.F.R. . . .

J. HAMILTON, v. S. SCHWEIKER,, 532 F. Supp. 868 (S.D. Ohio 1982)

. . . Subpart P, App. 2, Rules 201.01, 201.02, 202.01 & 202.02 (1979). . . .

GEORGIA- PACIFIC CORPORATION, v. DEPARTMENT OF REVENUE OF STATE, 410 So. 2d 550 (Fla. Dist. Ct. App. 1982)

. . . remove such a contract from the documentary excise tax on transfers of realty imposed under Section 201.02 . . . Chapter 201, Fla.Stat., and collects that tax on contracts for the sale of standing timber under Section 201.02 . . . contracts for the sale of standing timber remain liable for the documentary excise tax imposed by Section 201.02 . . . contracts for the sale of standing timber are subject to the documentary excise tax provisions of Section 201.02 . . . timber attached to the complaint herein is liable for the documentary excise tax imposed by Section 201.02 . . .

L. BLAKE, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 528 F. Supp. 881 (E.D. Mich. 1981)

. . . Rule Age Education Experience Decision 201.01 Advanced Age Limited or Less Unskilled or None Disabled 201.02 . . .

N. CRUMPACKER W. v. R. CIVILETTI,, 90 F.R.D. 326 (N.D. Ind. 1981)

. . . In Re Dunn, 251 F.Supp. 637, 641 (M.D.Ga.1966); 10 Moore’s Federal Practice ¶201.02[1] at 20-21. . . .

DEPARTMENT OF REVENUE, v. SILVER SPRINGS SHORES, INC. DEPARTMENT OF REVENUE, v. YOUNG AMERICAN BUILDERS,, 376 So. 2d 849 (Fla. 1979)

. . . the department’s authority to levy and collect the documentary stamp taxes provided for by sections 201.02 . . .

STATE DEPARTMENT OF REVENUE, v. E. SWINSCOE M., 376 So. 2d 1 (Fla. 1979)

. . . judgment of the circuit court of Broward County holding the documentary stamp tax set forth in section 201.02 . . . (2), Florida Statutes (1977), could only be applied prospectively and further holding section 201.02( . . . We reverse the holding of the trial court that section 201.02(3) is unconstitutional for violation of . . . Subsequently, the legislature adopted section 201.02(2) in 1970 and section 201.02(3) in 1971 requiring . . . in lands” since 1931 and the adoption of sections 201.02(2) and 201.02(3) merely clarified the predecessor . . .

ANDEAN INVESTMENT COMPANY, v. STATE DEPARTMENT OF REVENUE,, 370 So. 2d 377 (Fla. Dist. Ct. App. 1978)

. . . transfer for consideration to require the payment of documentary stamp tax and surtax under Sections 201.02 . . . and 201.021, Florida Statutes (1975): Section 201.02: (l)On deeds, instruments, or writings whereby . . . Section 201.021: (1) A documentary surtax, in addition to the tax levied in s. 201.02, is levied on those . . . documents taxed by s. 201.02 at the rate of 55 cents per $500 of the consideration paid; provided, that . . .

FIRST NATIONAL BANK OF BIRMINGHAM, a v. DEPARTMENT OF REVENUE, 364 So. 2d 38 (Fla. Dist. Ct. App. 1978)

. . . of an interest in land which may be subject to the purview of the Documentary Stamp Tax Act, Section 201.02 . . .

W. W. BURLESON, a k a Sr. v. M. BROGDON,, 364 So. 2d 491 (Fla. Dist. Ct. App. 1978)

. . . Section 201.02, Fla.Stat. (1959), provided that documentary stamps in the amount of $.20 per $100.00 . . .

UNITED STATES v. AN UNDETERMINED QUANTITY OF AN ARTICLE OF DRUG LABELED AS BENYLIN COUGH SYRUP,, 583 F.2d 942 (7th Cir. 1978)

. . . event, the decision of an ALJ is a proper subject of judicial notice (see 10 Moore’s Federal Practice § 201.02 . . .

DEPARTMENT OF REVENUE, v. R. C. DIX, Sr., 362 So. 2d 420 (Fla. Dist. Ct. App. 1978)

. . . payments subsequent to the assignment, constitutes taxable consideration under the provisions of Section 201.02 . . . Section 201.02(1) imposes a documentary stamp tax on instruments which convey an interest in real property . . . A lease is a conveyance of an interest in land within the purview of Section 201.02(1), however, leases . . . form a reasonably determinable consideration upon which to found a documentary stamp tax under Section 201.02 . . .

SILVER SPRINGS SHORES, INC. v. FLORIDA DEPARTMENT OF REVENUE,, 366 So. 2d 1182 (Fla. Dist. Ct. App. 1978)

. . . as not being validly authorized by the Florida Documentary Stamp Tax statutes, specifically Section 201.02 . . .

WIN- SAN BUILDING CORPORATION, v. STATE DEPARTMENT OF REVENUE,, 358 So. 2d 112 (Fla. Dist. Ct. App. 1978)

. . . documentary stamp tax, and that a 100% penalty was owed for failure to apply such tax stamps under Sections 201.02 . . .

DEPARTMENT OF REVENUE v. YOUNG AMERICAN BUILDERS, a, 358 So. 2d 1096 (Fla. Dist. Ct. App. 1978)

. . . The trial judge held that the rule exceeds the limits established by F.S. 201.02 and 201.021. . . . F.S. 201.02, so far as is material here, provides: “On deeds, instruments, or writings whereby any lands . . . Florida Statutes, Sections 201.01, 201.02 and 201.021, relating to imposition of a documentary stamp . . . Rule 12A-4.13(22) exceeds the limitations stated in Florida Statutes, Sections 201.02 and 201.021, and . . . Florida Statutes, Sections 201.02 and 201.021 limit the amount of consideration upon which the tax is . . .

UNITED STATES v. SHIMEK, 445 F. Supp. 884 (M.D. Pa. 1978)

. . . Rule 201.02 Admission of Attorneys for Purposes of a Particular Case. . . .

STATE DEPARTMENT OF REVENUE, v. ZUCKERMAN- VERNON CORPORATION, ZUCKERMAN- VERNON CORPORATION, v. STATE DEPARTMENT OF REVENUE,, 354 So. 2d 353 (Fla. 1977)

. . . conveyance, constituted the consideration necessary to invoke the documentary stamp tax under Section 201.02 . . . the Department miscalculated the amount of the consideration subject to the tax imposed by Section 201.02 . . . This penalty is to be in addition to, and not in lieu of any other penalty imposed by law.” . § 201.02 . . .

ABRAMSON, v. J. Ed STRAUGHN,, 348 So. 2d 1172 (Fla. Dist. Ct. App. 1977)

. . . . shifting of the economic burden and benefit which supplies the consideration required by Section 201.02 . . . Finding that Petitioner was not a purchaser for consideration within the meaning of Section 201.02, Florida . . . CROSS and LETTS, JJ., concur. . “201.02 Tax on deeds and other instruments relating to lands, etc.— ( . . .

DEPARTMENT OF REVENUE v. B. MESMER, H., 345 So. 2d 384 (Fla. Dist. Ct. App. 1977)

. . . in particular circumstances, and the assignment does not constitute a taxable transaction under §§ 201.02 . . . We disagree and reverse. § 201.02, Fla.Stat. (1975), provides in pertinent part as follows: “Tax on deeds . . . (2) * * * (3) * * * ” (Emphasis supplied.) § 201.021 imposes a surtax on the documents covered by § 201.02 . . .

AMERICAN FOAM INDUSTRIES, INC. v. STATE DEPARTMENT OF REVENUE,, 345 So. 2d 343 (Fla. Dist. Ct. App. 1977)

. . . or not a certain transfer by quit claim deed is subject to documentary stamps, pursuant to Section 201.02 . . . purchasers,” and did not pay a “reasonably determinable”, “consideration” . as contemplated by Sec. 201.02 . . . Green entailed a mere book transaction and was not a sale to a ‘purchaser’ as contemplated by Section 201.02 . . . this shifting of the economic burden and benefit which supplies the consideration required by Section 201.02 . . .

ZUCKERMAN- VERNON CORP. v. STATE DEPARTMENT OF REVENUE,, 339 So. 2d 685 (Fla. Dist. Ct. App. 1976)

. . . Secs. 120.68, 201.02, P.S. 1975. . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. DE MARIA,, 338 So. 2d 838 (Fla. 1976)

. . . shareholder, when the transferee satisfies the purchase money mortgage payments, is taxable under Section 201.02 . . . , petitioner, from attempting to collect the documentary stamp tax and penalty pursuant to Sections 201.02 . . . court held that the deed in question was not subject to the documentary stamp tax imposed by Section 201.02 . . . purchasers,’ and did not pay a ‘reasonably determinable’, ‘consideration’ . as contemplated by Sec. 201.02 . . . Since Chapter 201, Florida Statutes, does not define the term “purchaser” as it is used in Section 201.02 . . .

DEPARTMENT OF REVENUE, v. S. CRISP A., 337 So. 2d 404 (Fla. Dist. Ct. App. 1976)

. . . . § 201.02 and § 201.17 are not applicable to the subject matter of the conveyance upon which the Department . . .

LEADERSHIP HOUSING, INC. a v. DEPARTMENT OF REVENUE KAPLAN v. DEPARTMENT OF REVENUE, 336 So. 2d 1239 (Fla. Dist. Ct. App. 1976)

. . . deed the documentary stamp taxes were computed and paid on the full purchase price pursuant to Section 201.02 . . . to land; land acquisition trust fund.— (1) A documentary surtax, in addition to the tax levied in § 201.02 . . . , is levied on those documents taxed by § 201.02 at the rate of fifty-five cents per five hundred dollars . . .