Florida Statutes Chapter 201 — EXCISE TAX ON DOCUMENTS

From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

Title XIV

• § 201.01 — Documents taxable, generally.
• § 201.02 — Tax on deeds and other instruments relating to real property or interests in real property.
• § 201.0201 — Interpretation of s. 201.02.
• § 201.0205 — Counties that have implemented ch. 83-220; inapplicability of 10-cent tax increase by s. 2, ch. 92-317.
• § 201.031 — Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
• § 201.07 — Tax on bonds, debentures, and certificates of indebtedness.
• § 201.08 — Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.
• § 201.09 — Renewal of existing promissory notes and mortgages; exemption.
• § 201.091 — Correction of prior error.
• § 201.10 — Certificates of deposit issued by banks exempt.
• § 201.11 — Administration of law by Department of Revenue.
• § 201.12 — Duties of clerks of the circuit court.
• § 201.13 — Department of Revenue to furnish stamps for tax for specified period.
• § 201.132 — Exceptions to use of stamps on recorded documents; county comptrollers and clerks of the circuit court.
• § 201.133 — Payment of tax on documents not to be recorded; certificates of registration.
• § 201.14 — Cancellation of stamps when used.
• § 201.15 — Distribution of taxes collected.
• § 201.16 — Other laws made applicable to chapter.
• § 201.165 — Credit for tax paid to other states.
• § 201.17 — Penalties for failure to pay tax required.
• § 201.18 — Penalties for illegal use of stamps.
• § 201.20 — Penalties for illegally avoiding tax on notes.
• § 201.21 — Notes and other written obligations exempt under certain conditions.
• § 201.22 — Financing statements under chapter 679 of the Uniform Commercial Code.
• § 201.23 — Foreign notes and other written obligations exempt.
• § 201.24 — Obligations of municipalities, political subdivisions, and agencies of the state.
• § 201.25 — Tax exemptions for certain loans.