12B-4.042. Issues Subject to Tax

Effective on Tuesday, December 30, 1997

1(1) Secured by Mortgage or Deed of Trust: A bond secured by a mortgage or deed of trust which is recorded in this state is subject to tax.

29(2) Religious Non-Profit Corporation: A bond issued by a church corporation is subject to tax. (1932 Op. Att’y. Gen. Fla. 1931-32 Biennial Report, Page 396 (Jan. 7, 1932))

57(3) Certificate of Indebtedness: A certificate of indebtedness secured by a mortgage is subject to tax. (Letter from the Att’y. Gen. Fla. to the State Comptroller (March 17, 1932))
86Rulemaking Authority 88201.11, 89213.06(1) FS. 91Law Implemented 93201.07 FS. 95History–New 8-18-73, Formerly 12A-4.42, Amended 12-26-77, Formerly 12B-4.42, Amended 12-5-89, 12-30-97.

Rulemaking Events:

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Related Statutes:

                    
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