The purpose of the proposed repeal of subsection (3) of Rule 12B-4.014, F.A.C. (Conveyances Not Subject to Tax), is to remove provisions stating that a deed filed to correct an error in a prior deed is subject to minimum documentary stamp tax only if the tax was paid on the original deed that were determined to be without sufficient authority by the circuit court judge in 46th Avenue Properties, Inc. v. Department of Revenue (6th Judicial Circuit, Case No. 01-9177 C1-19, Feb. 2, 2003). The effect of the repeal of this subsection is that when tax is not correctly paid on the original deed for which a corrective deed is filed, no additional tax is due on the corrective deed; however, the additional tax remains due on the original deed.