The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.09

201.09 Renewal of existing promissory notes and mortgages; exemption.—

(1) When any promissory note is given in renewal of any existing promissory note, which renewal note only extends or continues the identical contractual obligations of the original promissory note and evidences part or all of the original indebtedness evidenced thereby, not including any accumulated interest thereon and without enlargement in any way of the original contract and obligation, such renewal note shall not be subject to taxation under this chapter if such renewal note has attached to it the original promissory note with the proper notation thereon as required by s. 201.133. In order to be exempt from taxation under this section, a renewal note evidencing a term obligation shall not be executed by any person other than the original obligor and must renew and extend only the unpaid balance of the original contract and obligation. In order to be exempt from taxation under this section, a renewal note evidencing a revolving obligation shall not be executed by any person other than the original obligor and must renew and extend no more than the original face amount of the original contract and obligation. A renewal note evidencing a term obligation which increases the unpaid balance of the original contract and obligation but which otherwise meets the exemption criteria of this section is taxable only on the face amount of the increase. A renewal note evidencing a revolving obligation which increases the original face amount of the original contract and obligation but which otherwise meets the exemption criteria of this section is taxable only on the amount of the increase.

(2) When any mortgage, trust deed, security agreement, or other evidence of indebtedness evidences a promissory note which would not be subject to taxation pursuant to subsection (1), then such mortgage, trust deed, security agreement, or other evidence of indebtedness shall not be subject to taxation under this chapter.

(3) A note given in renewal of an adjustable rate note or mortgage which has an initial interest rate adjustment interval of not less than 6 months shall be subject to taxation only to the extent of any accrued interest upon which taxes have not previously been paid, notwithstanding the provisions contained in subsection (1).

History.—s. 1, ch. 19068, 1939; CGL 1940 Supp. 1279(118); s. 7, ch. 79-350; s. 8, ch. 82-83; s. 9, ch. 83-267; s. 8, ch. 83-311; s. 11, ch. 90-132; s. 9, ch. 96-395; s. 3, ch. 97-123; s. 1, ch. 98-187.

F.S. 201.09 on Google Scholar

F.S. 201.09 on Casetext

Amendments to 201.09

Arrestable Offenses / Crimes under Fla. Stat. 201.09

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 201.09.

Annotations, Discussions, Cases:

Cases from cite.case.law:

COMBS v. A. BERRYHILL,, 878 F.3d 642 (8th Cir. 2017)

. . . P, App. 2, rule 201.09. Viewing the same evidence, Dr. . . .

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

. . . Id. at § 201.09.A Appellants’ arguments simply misconstrue the showing necessary at this stage to overcome . . .

COMBS, v. A. BERRYHILL,, 868 F.3d 704 (8th Cir. 2017)

. . . Redd’s opinion regarding Combs’ RFC, Combs would have been found disabled under rule 201.09 of the medical-vocational . . . P, App. 2, rule 201.09. . . .

RAPER, v. W. COLVIN,, 262 F. Supp. 3d 415 (N.D. Tex. 2017)

. . . Part 404, Subpart P, Appendix 2, §§ 201.09, 201.10). . . .

A. AGAN, v. J. ASTRUE,, 922 F. Supp. 2d 730 (N.D. Iowa 2013)

. . . Agan misleadingly cites Vocational Rules 201.09, .10, .12, and .14, which do not reflect Agan’s vocational . . .

G. CHISHOLM, v. L. LANIER,, 891 F. Supp. 2d 112 (D.D.C. 2012)

. . . having submitted a complaint to MPD’s EEO Office, id. at 1, in June 2008 pursuant to General Order 201.09 . . . GO-PER-201.09, Equal Employment Opportunity (Feb. 17, 2005) at 9 (https://go.mpdconline.com/GO/3160000 . . .

LAMBERT, o b o LAMBERT, v. COMMISSIONER OF SOCIAL SECURITY,, 886 F. Supp. 2d 671 (S.D. Ohio 2012)

. . . Subpart P, Appendix 2, § 201.09. Id. at PAGEID 116. . . .

C. VALENTINE, v. COMMISSIONER OF SOCIAL SECURITY,, 886 F. Supp. 2d 639 (S.D. Ohio 2012)

. . . See Vocational Rule 201.09 of Table No. 1, Appendix 2, Subpart P, Regulations No. 4. . . .

B. ANDERSON, v. COMMISSIONER OF SOCIAL SECURITY,, 406 F. App'x 32 (6th Cir. 2010)

. . . See id. at § 201.09. . . . P, app. 2, at § 202.10 with id. at § 201.09 (whether a claimant with certain characteristics in disabled . . .

McCURRIE, v. J. ASTRUE,, 401 F. App'x 145 (7th Cir. 2010)

. . . P, App'x 2, Rule 201.09. . . .

MEZZACAPPA, v. J. ASTRUE,, 749 F. Supp. 2d 192 (S.D.N.Y. 2010)

. . . P, App. 2, § 201.09- 10. . . .

WATSON, v. J. ASTRUE,, 376 F. App'x 953 (11th Cir. 2010)

. . . P, app. 2 §§ 201.09, 201.18. . . .

S. LAWSON, v. J. ASTRUE,, 695 F. Supp. 2d 729 (S.D. Ohio 2010)

. . . Rule 201.09 of the Medical-Vocational Guidelines would direct a finding of disability for Lawson at her . . . Therefore, she would be found disabled on under Grid Rule 201.09 for sedentary work given her age, education . . . See Grid Rule 201.09, Appendix 2 to Subpart P, Part 404. . . .

R. STAFFORD, v. J. ASTRUE,, 581 F. Supp. 2d 456 (W.D.N.Y. 2008)

. . . . § 404 App. 2., Rules 201.09, 201.10. “Case law focusing on this issue is decisive. . . .

M. GOLDTHRITE, v. J. ASTRUE,, 535 F. Supp. 2d 329 (W.D.N.Y. 2008)

. . . Part 404, Subpart P, Plaintiff is “disabled” under rule 201.09 as of her 50th birthday, June 1, 2001. . . .

E. JONES, v. Jo B. BARNHART,, 518 F. Supp. 2d 1327 (N.D. Ala. 2007)

. . . [R 19] In the prehearing order in the present case, the plaintiff listed grid rules 201.09 and 202.9 . . . In that event, the plaintiff would be disabled even with a limited education under Grid Rule 201.09. . . .

GUERRERO, v. COMMISSIONER OF SOCIAL SECURITY, 249 F. App'x 289 (3d Cir. 2007)

. . . P, App. 2, under Rule 201.09, the ALJ found Guerrero disabled as of her fiftieth birthday. . . .

M. MASCH, v. Jo B. BARNHART,, 406 F. Supp. 2d 1038 (E.D. Wis. 2005)

. . . school graduate or has a more "limited education” she would be disabled under Grid Rules 201.12 and 201.09 . . .

M. PRONTI, v. Jo BARNHART, v. Jo v. Jo I. v. Jo v. Jo, 339 F. Supp. 2d 480 (W.D.N.Y. 2004)

. . . P.App. 2, Rule 201.09. . . .

OSHKESHEQUOAM, v. Jo BARNHART,, 274 F. Supp. 2d 985 (C.D. Ill. 2003)

. . . See Vocational Rule 201.09 & 201.10. . . .

E. WRIGHT, v. G. MASSANARI,, 321 F.3d 611 (6th Cir. 2003)

. . . As a result, she argues that the ALJ should have used Rule 201.09, pertaining to sedentary work, rather . . .

ANDERSON, v. G. MASSANARI,, 210 F. Supp. 2d 103 (D. Conn. 2002)

. . . P, App. 2, Rule 201.09. . . .

A. HOWARD, v. MASSANARI,, 255 F.3d 577 (8th Cir. 2001)

. . . P, App. 2, •§ 201.09. . . . P, App. 2, § 201.09. . . . P, App. 2, § 201.09. Rather, we affirm the ALJ’s determination that 20 C.F.R. § 404, Subpt. . . .

BURROUGHS, v. G. MASSANARI,, 156 F. Supp. 2d 1350 (N.D. Ga. 2001)

. . . P, App. 2, § 201.09, Table No. 1. . . .

P. RANGEL, v. COMMISSIONER OF SOCIAL SECURITY,, 138 F. Supp. 2d 921 (E.D. Mich. 2001)

. . . P, App. 2, §§ 201.09 and 201.00(g). . . . Section 201.09 deals with residual functional capacity under Table One, which applies to workers limited . . . The difference between § 201.09 and 202.10, of course, is defined by the difference between sedentary . . .

GUERRERO, v. S. APFEL,, 69 F. Supp. 2d 1158 (N.D. Iowa 1999)

. . . Rule 201.09 disability Next, Guerrero contends that, in 1992, Dr. . . . Rule 201.09, that is; 20 C.F.R. . . . Pt. 404, Subpt.P, App. 2, Rule 201.09, provides that a person who is 50 years of age or older, who has . . . Guerrero’s Rule 201.09 objection fails on various grounds. First, Guerrero’s contention that Dr. . . . See Bjornholm, 39 F.3d at 889-90 (identifying this further, requirement for Rule 201.09 disability). . . .

SANTANA, v. SECRETARY OF THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, 180 F.R.D. 250 (W.D.N.Y. 1998)

. . . Once plaintiff turned 50, Rule 201.09 directs a finding of “disabled.” . . .

DIBERNARDO, v. S. CHATER,, 979 F. Supp. 238 (S.D.N.Y. 1997)

. . . . § 404.1569 of Regulations No. 4 and Rules 201.09 and 201.18, Table No. 1 of Appendix 2, Subpart P. . . .

TORRES, v. E. SHALALA,, 938 F. Supp. 211 (S.D.N.Y. 1996)

. . . . § 201.09. . . . .

S. WARD, SSN XXX- XX- XXXX v. S. CHATER,, 924 F. Supp. 53 (W.D. Va. 1996)

. . . P, App. 2, Rules 201.09 or 201.10. . . . Rules 201.09 and 201.10 of the Grids direct a finding of disability for an individual closely approaching . . .

DAVIS, v. SHALALA,, 883 F. Supp. 828 (E.D.N.Y. 1995)

. . . placed in that age category, the GRID predetermination would have found Davis disabled pursuant to Rule 201.09 . . . Had he been fifty years of age on June 30, 1991, he would have been found disabled according to Rule 201.09 . . . approaching advanced age, thereby determining that he was disabled prior to June 30, 1991 under Rule 201.09 . . .

ROONEY, v. E. SHALALA,, 879 F. Supp. 252 (E.D.N.Y. 1995)

. . . That table includes Rule 201.09 which mandates that a claimant who is capable only of sedentary exertions . . .

BJORNHOLM, v. E. SHALALA,, 39 F.3d 888 (8th Cir. 1994)

. . . P, App. 2, Rule 201.09. . . .

M. LEGGITT, v. W. SULLIVAN, M. D., 812 F. Supp. 1109 (D. Colo. 1992)

. . . Rule 201.09. . . . .

AMERICAN NATIONAL BANK OF FLORIDA, v. DEPARTMENT OF REVENUE, 593 So. 2d 1173 (Fla. Dist. Ct. App. 1992)

. . . the record before us, that the document in question did not qualify for tax exemption under Section 201.09 . . . Section 201.09 provides an exemption from the documentary stamp tax for renewal notes when the renewal . . . Appellant, as a taxpayer seeking to shelter itself under the section 201.09 exemption, had the burden . . .

A. PELULLO, v. INTERCONTINENTAL BANK, a, 573 So. 2d 193 (Fla. Dist. Ct. App. 1991)

. . . . § 201.09(1), Fla.Stat. (1989); Fla.Admin.Code Rule 12B-4.053(29), 12B-4.054(1)(b), 12B-4.054(1)(c), . . .

A. BAINEY, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 732 F. Supp. 582 (W.D. Pa. 1990)

. . . Appendix 2, Table No. 1, Section 201.09. . . .

PYLES, v. R. BOWEN,, 849 F.2d 846 (4th Cir. 1988)

. . . . § 404, Subpart P, App. 2, Table No. 1, Rules 201.09, 201.10. . . .

NCNB NATIONAL BANK OF FLORIDA, a v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 523 So. 2d 738 (Fla. Dist. Ct. App. 1988)

. . . a renewal note did not qualify for exemption from documentary stamp tax under provisions of section 201.09 . . . In its order, the trial court cites section 201.09(1) which provides in pertinent part: When any promissory . . . note in this case should be exempt from documentary stamp taxes provided the other criteria of chapter 201.09 . . .

H. PAULSON, v. R. BOWEN,, 836 F.2d 1249 (9th Cir. 1988)

. . . education, a determination of Paulson’s disability status turns upon which of the three grid rules—201.09 . . .

WATSON, v. R. BOWEN,, 671 F. Supp. 580 (N.D. Ind. 1987)

. . . P, Appendix 2, Rule 201.09. . . .

L. WOOLDRIDGE, v. R. BOWEN,, 816 F.2d 157 (4th Cir. 1987)

. . . Part 404, Subpart P, App. 2 § 201.00, Rule 201.09. . . .

EVANS, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 820 F.2d 161 (6th Cir. 1987)

. . . assuming that Evans had the residual capacity to perform a full range of sedentary work, found that Rule 201.09 . . . P, Appendix 2, Rule 201.09. . . .

McCRUTER, v. R. BOWEN,, 791 F.2d 1544 (11th Cir. 1986)

. . . Rule 201.09 in Table No. 1, Appendix 2, part 404, subpart P, page 337 (Apr. 1, 1985 edition). . . .

DAVIS, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 634 F. Supp. 174 (E.D. Mich. 1986)

. . . directed a finding of disabled if plaintiff had a residual functional capacity (RFC) for sedentary work, § 201.09 . . .

DAMRON, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 778 F.2d 279 (6th Cir. 1985)

. . . The grid would compel this finding under 20 C.F.R. 404 Appendix 2 of Subpart P, Rule 201.09, given her . . .

UNITED STATES El v. CHEVRON U. S. A. INC., 639 F. Supp. 770 (W.D. Tex. 1985)

. . . in issue in this case: Rule 201.06 which limits the concentration of sulfur dioxide emissions; Rule 201.09 . . . At all times pertinent to this case, Texas Air Control Board Rule 201.09 provided: “No person may cause . . . Plaintiffs contend that Chevron violated Rule 201.09 on eleven different occasions between October 1, . . . preponderance of the evidence that Chevron’s El Paso refinery violated Texas Air Control Board Rule 201.09 . . . With respect to the eleven violations of Rule 201.09 (ground level concentration of sulfur dioxide), . . .

D. MULLEN, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 762 F.2d 509 (6th Cir. 1985)

. . . Because of Mullen’s age, however, the applicable rule should have been Rule 201.09. . . .

K. TOBIAS, v. M. HECKLER,, 605 F. Supp. 233 (N.D. Cal. 1985)

. . . Subpart P, Appendix 1, § 1.05 C; § 404.1562; or Appendix 2, rule 201.09. . . . to reach plaintiff’s further contention that he comes within 20 C.F.R., Subpart P, Appendix 2, rule 201.09 . . .

E. WASHINGTON, v. M. HECKLER,, 756 F.2d 959 (3d Cir. 1985)

. . . Had the ALJ found the plaintiff to be capable of only sedentary work, Rule 201.09 would have directed . . .

HAVEN FEDERAL LOAN ASSOCIATION v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 1 (Fla. Cir. Ct. 1984)

. . . pursuant to Section 201.08, F.S., each renewal of a promissory note is taxable unless exempted by Section 201.09 . . . renews or extends an existing obligation is subject to tax, unless it meets the requirements of Section 201.09 . . . That under Section 201.09, F.S., renewals of notes and mortgages are exempt from the documentary stamp . . . Furthermore, since Section 201.08(1), F.S., imposes the tax on renewals and Section 201.09(1), F.S., . . . which the Court holds it is not) should be construed to exclude Plaintiffs documents from the Section 201.09 . . .

CITY OF NEW YORK, N. Y. S. F. N. Y. S. I II, I, II, III IV, v. M. HECKLER, A. U. S., 742 F.2d 729 (2d Cir. 1984)

. . . Compare 20 C.F.R. subpart P, app. 2, §§ 201.01, 201.09, 202.01, 202.09, 203.01, 203.10 (1983) (unskilled . . .

SMITH, v. M. HECKLER,, 739 F.2d 144 (4th Cir. 1984)

. . . Pt. 404, Supt.P., App. 2, Table No. 1, Rule 201.09. . . .

D. REEVES, v. M. HECKLER,, 734 F.2d 519 (11th Cir. 1984)

. . . Part 404, Subpart P, App. 2, Rules 201.09 and 201.10 (1983). . . .

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

. . . unable to return to his past relevant work as a cab driver, that using the criteria as found in Rule 201.09 . . .

C. WINN, v. S. SCHWEIKER,, 711 F.2d 946 (10th Cir. 1983)

. . . advanced age with limited education provides: Rule Age Education Previous work experience Decision 201.09 . . .

BOLLELLA, v. S. SCHWEIKER,, 556 F. Supp. 191 (E.D.N.Y. 1983)

. . . Appendix 2, Table No. 1, Rule 201.09. . . .

STEINHOFF, v. R. HARRIS,, 698 F.2d 270 (6th Cir. 1983)

. . . factors, as determined by the magistrate, into the grid, the magistrate concluded, pursuant to Rule 201.09 . . . unskilled claimants with minimal education who are closely approaching advanced age are, under Rule 201.09 . . .

FREEMAN, v. S. SCHWEIKER,, 681 F.2d 727 (11th Cir. 1982)

. . . Section 201.09 warrants classifying the claimant as disabled where (1) his maximum work capacity is limited . . . Whether his classification is judged under section 201.09, or section 200.00(h), the outcome is disability . . .

HOLNDONER, v. SCHWEIKER,, 542 F. Supp. 739 (N.D. Ill. 1982)

. . . Part 404, Subpart P, Appendix 2, Rule 201.09 (Holndoner was but two weeks from her fiftieth birthday . . .

BROZ, v. S. SCHWEIKER, a D. HOLMES, v. S. SCHWEIKER, LITTLE, v. S. SCHWEIKER, O. JONES, v. S. SCHWEIKER, SOESBE, v. S. SCHWEIKER,, 677 F.2d 1351 (11th Cir. 1982)

. . . Compare 20 C.F.R. part 404, subpart P, Appendix 2 § 201.09 with id. at § 201.18. . . .

KOLODNAY, v. SCHWEIKER,, 680 F.2d 878 (2d Cir. 1982)

. . . Part 404, Subpart P, App. 2, Table No. 1, Rules 201.09-201.10. See Parker v. . . .

In MICKLER, MICKLER v. MARANATHA REALTY ASSOCIATES, INC. E., 20 B.R. 346 (Bankr. M.D. Fla. 1982)

. . . Section 201.09, Florida Statutes does not require documentary stamps for renewals since they are deemed . . .

E. CUMMINS, v. S. SCHWEIKER,, 670 F.2d 81 (7th Cir. 1982)

. . . If he had been one year older he would have been deemed disabled by virtue of Rule 201.09, also in Table . . .

DECKER, v. HARRIS,, 647 F.2d 291 (2d Cir. 1981)

. . . passed the significant threshold of age 50, he may be entitled to a finding of disability under rule 201.09 . . .

K. LACHEY, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 508 F. Supp. 726 (S.D. Ohio 1981)

. . . Subpart P., App. 2, Rules 201.09 and 201.10 (Pg. 7). . . . Plaintiff’s profile is reflected in Rule 201.09 of Table 1, which rule directs a finding of disabled. . . .

STEINHOFF, v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 502 F. Supp. 1313 (E.D. Mich. 1980)

. . . age difference is crucial for if plaintiff is classified as “closely approaching advanced age”, Rule 201.09 . . . Compare 20 C.F.R., Subpart P, App. 2, Rule 201.09 with 20 C.F.R., Subpart P, App. 2, Rule 201.18. . . . Rule 201.09. Defendant asks this Court to modify its judgment to so provide. . . . .

STATE DEPARTMENT OF REVENUE, v. MIAMI NATIONAL BANK,, 374 So. 2d 1 (Fla. 1979)

. . . concerning partial exemption of a renewal promissory note from documentary stamp tax under section 201.09 . . . to section 201.08(1), Florida Statutes (1975), or partially exempt under the provisions of section 201.09 . . . held that the original $10,-000 portion of the subsequent note fell within the exemption of section 201.09 . . . A limited exception to this tax on promissory notes is provided by section 201.09, Florida Statutes ( . . . Respondents’ attempted construction of the scope of the exemption afforded by section 201.09 ignores . . .

STATE DEPARTMENT OF REVENUE, v. MIAMI NATIONAL BANK, a a, 354 So. 2d 84 (Fla. Dist. Ct. App. 1977)

. . . not subject to documentary stamp taxation, since it fell within the exemption provisions of Section 201.09 . . . ground that the renewal notes did not fall within the exemption for renewal notes contained in Section 201.09 . . . It is clear that the intent of the legislature in enacting Florida Statute 201.09 was to exempt renewal . . . Since appellant urges that the trial court failed to quote that portion of F.S. 201.09 which requires . . . that the entire obligation sub judice be taxed, we quote the statute in toto: “201.09 Renewal of existing . . . The fallacy of the trial court’s reasoning is revealed in that portion of § 201.09, Florida Statutes, . . . that a note which includes the obligation of another note (and does not fall within the exemption of § 201.09 . . . obligation if it included the obligation of another note and was not covered by the exemption of § 201.09 . . . the second note obviously enlarged the obligation of the first note, is therefore not exempt under § 201.09 . . . They relate to renewal notes which come within the ex: emption of § 201.09, supra — second notes which . . .

STATE DEPARTMENT OF REVENUE, v. McCOY MOTEL, INC. a, 302 So. 2d 440 (Fla. Dist. Ct. App. 1974)

. . . subjected to the stamp tax in the original note unless the renewal note comes within the terms of § 201.09 . . . That statute provides as follows: “201.09 Renewal of existing promissory note; exemption. — When any . . . obligation if it included the obligation of another note and was not covered by the exemption of § 201.09 . . . the second note obviously enlarged the obligation of the first note, is therefore not exempt under § 201.09 . . . They relate to renewal notes which come within the exemption of § 201.09, supra — second notes which . . .

TURK, v. ST. PETERSBURG BANK AND TRUST COMPANY, a, 281 So. 2d 534 (Fla. Dist. Ct. App. 1973)

. . . . § 201.09, F.S. A., further stamps would be unnecessary. . . . done here, any contractual limitations, nor would he be able to rely on the clear intent of F.S. § 201.09 . . .

O. SAMPSON, v. AMPEX CORPORATION,, 333 F. Supp. 59 (S.D.N.Y. 1971)

. . . Sears, Roebuck & Co., 318 F.Supp. 1089, 1101 (S.D.Tex.1970); Manual of Patent Examining Procedure §§ 201.09 . . .

L. S. v., 2 T.C. 703 (T.C. 1943)

. . . The deficiency notice recites a tax liability of $269.65, of which $201.09 was assessed, leaving a deficiency . . . The $201.09 was paid during 1941 and within three years prior to the filing of the petition herein, the . . .

BOARD OF COM RS OF TULSA COUNTY, OKL. v. UNITED STATES, 94 F.2d 450 (10th Cir. 1938)

. . . Reserve, less tract N100 S300 E67 4- 2-28 1927 198.68 Reserve, less tract N100 S300 E67 7-27-29 1928 201.09 . . .