Florida Statute 201.07 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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201.07 Tax on bonds, debentures, and certificates of indebtedness.—On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any corporation with interest coupons or in registered form, on each $100 of the face value or fraction thereof, the tax shall be 35 cents; provided, however, that only that part of the value of the bonds, debentures, or certificates of indebtedness issued by any such person, the property of which is located within the state shall bear to the whole value of the property described in said instrument or obligation shall be taxed hereunder.

History.—s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 4, ch. 63-533; s. 9, ch. 90-132; s. 6, ch. 92-317.

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Amendments to 201.07

Annotations, Discussions, Cases:

Cases Citing Statute 201.07

Total Results: 4 | Sort by: Relevance | Newest First

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United States v. Hasner, 340 F.3d 1261 (11th Cir. 2003).

Cited 66 times | Published | Court of Appeals for the Eleventh Circuit | 62 Fed. R. Serv. 213, 2003 U.S. App. LEXIS 16312, 2003 WL 21852386

applicable to the offense of conviction. Section 201.7(c)(4) provides that — if the offense is covered

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DeCespedes v. Prudence Mut. Cas. Co. of Chicago, Ill., 193 So. 2d 224 (Fla. Dist. Ct. App. 1966).

Cited 43 times | Published | District Court of Appeal of Florida

(1932). [6] Vance, supra, 791; 2 Richards, supra, § 201. [7] Vance, supra, 790; 16 Couch, supra, § 61:29

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United States v. Stephen Bracciale, 374 F.3d 998 (11th Cir. 2004).

Cited 22 times | Published | Court of Appeals for the Eleventh Circuit | 2004 WL 1379516

such as Bracciale. See § 2C1.7. Section 201.7(a) assigns a base offense level of ten and its

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State ex rel. Peninsular Tel. Co. v. Gay, 90 So. 2d 132 (Fla. 1956).

Published | Supreme Court of Florida | 1956 Fla. LEXIS 3448

Circuit Judge was correct. It seems to me that Section 201.07, Florida Statutes, F.S.A., requires that, the

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