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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-4. Documentary Stamp Tax |
1The following information pertains to the recordation of documents requiring tax under Chapter 201, F.S.
16(1) All instruments should be examined by the clerk, or his deputy before recording.
30(2) All instruments shall be properly taxed prior to recordation.
40(3) In order to protect his rights, it shall be the duty of the owner and holder of the deed, mortgage, or other document, within the recording laws of this State, to see to it that proper amount of stamp taxes are attached thereto prior to recording.
87(4) The duty of a Clerk of a Circuit Court to see to it that proper stamp taxes are paid prior to a recording of the document is an incidental and not a primary duty; his failure to require the proper amount of stamp taxes prior to recording will in no way protect the owner or holder of the document against the effects of a failure to pay the proper tax thereon.
159(5) In order to avoid a controversy at a later date as to the consideration upon which the tax was paid, the clerk may, at the time of recording, make a notation on the margin of the instrument as to the consideration. (1961 Op. Att’y. Gen. Fla. 061-188 (Dec. 8, 1961))
210Rulemaking Authority 212201.11(1), 213213.06(1) FS. 215Law Implemented 217201.01, 218201.022, 219201.12 FS. 221History–New 8-18-73, Formerly 12A-4.07, 12B-4.07, Amended 12-29-86, 12-5-89, 2-16-93, 12-30-97, 4-14-09.
