DOCUMENTARY STAMP TAX COMBINED SUBJECT INDEX TO STATUTES & RULES FLORIDA STATUTE CHAPTERS 201, 608, 620, 689 RULE 12B-4, F.A.C. Revised Oct. 2004 -A- Acceptances: Bankers or Trade, 12B-4.053(16)(26), 12B-4.054(20) "Add-on" or Supplemental Agreement, 12B-4.053(6) Adjustable Rate Note or Mortgage, 201.08, 201.09, 12B-4.052(11) Administrator of Veterans Affairs, 12B-4.002(2)(b) Administration: Clerk of Court, 12B-4.001, 201.12 Department of Revenue, 201.11 Advances: Future, 12B-4.052(10) Affixing of Stamps, 201.13 Affordable Housing: Deeds, 12B-4.013(20) Mortgages, 12B-4.054(26) Agent: Clerks of Court, 201.11(2), 201.12 Transfers to Principal, Deeds, 12B-4.014(5) Agreement for Deed (See Deeds, Mortgages) Annuity Agreements, 12B-4.053(17) Assignments 201.02, 201.24: Beneficial Interest in Land Trust,201.02(4), 12B-4.013(29) Bonds, 12B-4.043(1) Conditional Sale Contract, 12B-4.054(6) Contract for Deed, 12B-4.013(19) Lease or Leasehold Interest in Realty, 12B-4.013(27) Mortgage, 12B-4.053(27), 12B-4.054(5) Non-Profit Corp. 12B-4.014(14) Note, 12B-4.052(5)(12) Salaries and Wages, 201.08(1)(a), 12B-4.052(5), 12B-4.051(1) Successful Bid, Foreclosure Sale, 12B-4.013(28)
Timber, Oil, Gas, or Mineral Rights or Royalties, 12B-4.013(9) Wages, 201.08, 12B-4.053(21) Assumption of Note and/or Mortgage: Mortgage on Property, 12B-4.013(25), 12B-4.052(6)(12), 12B-4.053(19)(32)(g) Attaches, Tax, 12B-4.011(1) -B- Bail Bond Mortgage (See Mortgages), 12B-4.053(28), (33)(j) Bankers Acceptances, 12B-4.053(16), 12B-4.054(20) Bankruptcy, Trustee or Receiver's Sale, 12B-4.013(22), 12B-4.014(15), 12B-4.054(30) Banks, Deeds, 12B-4.013(15) Banks, Notes, 12B-4.053(13) Basis for the Tax: Deeds, 201.02(1) Notes, Mortgages, 201.08 History, Tax Rates Beneficial interest: Conveyances or Transfers, 201.02(4), Land Trust 12B-4.013(29) Benefit, For Whose, 201.01 Bid, Assignment of Successful, 12B-4.013(28) Bonds: (See Also Notes, Mortgages) Assignment, 12B-4.043(1) Bail Bonds, 12B-4.053(28), (33)(j) Bonds, Debentures, and Certificates of Indebtedness, 201.01, 201.07, 201.24 Certificate of Indebtedness, 12B-4.042(3) Computation of Tax, 12B-4.041(2) Florida Housing Finance Corp., 12B-4.054(26) Government Bonds, 12B-4.043(5) Imposition of Tax, 12B-4.041 Industrial Development Bonds 12B-4.054(26) Issued in Another State, 12B-4.043(4) Rate of Tax, 12B-4.041(2) Religious Non-Profit Corporation, 12B-4.042(2) Scope of Tax, 12B-4.041(1)
Secured by Mortgage or Deed of Trust, 12B-4.042(1) Surety Bond, 12B-4.043(2), 12B-4.054(18) Books and Records, Examination of, 201.11 Burial Plots, 12B-4.013(13) Burden of Proof, 12B-4.053(33) -C- Cancellation: Agreement for Deeds, 12B-4.013(18), Agreement for Deeds, Cancellation Nonrecourse, 12B-4.014(12) Contract for Deeds, 12B-4.013(18) Cashier's Check, 12B-4.054(12) Cemetery Lots, Deed, 12B-4.013(13) Central Bank for Cooperatives, 12B-4.002(2)(b) Certificates of: Deposit, 201.10, 12B-4.054(2) Indebtedness, (See Notes, Bonds), 12B-4.052(8) Title, 201.02(9) Certified Check, 12B-4.053(7) Charge Card, 201.08(2)(b), 12B-4.053(20) Chattel Mortgage, 12B-4.053(8) Checks: Cashier's, 12B-4.054(12) Certified, 12B-4.053(7) Travel, 12B-4.054(19) Church Bonds, 12B-4.042(2) Churches, Notes, 12B-4.053(14) Clerk of Circuit Court: Conveyances Sold Under Foreclosure, 12B-4.013(3) Deduction for Filing Return, 201.022(3) Failure to Require Proper Amount of Taxes, 12B-4.007(4) Foreclosure Sale, 12B-4.013(3)(28) Notation on Document, 12B-4.007(5) Recordation of Documents, 12B-4.007 Reporting Violations for Nonpayment of tax, 201.12 C.O.D. Order, 12B-4.054(15) Collateral Security for New Loan, 12B-4.053(27), 12B-4.054(5) Collection: Agents, 201.11, 201.132, 201.133 Allowance, 201.11, 12B-4.007(6)
Other Laws Made Applicable, 201.16 Responsibility for, 201.132, 201.133 Columbia Bank for Cooperatives, 12B-4.002(2)(b) Combined Sale, Land and Improvements, 12B-4.013(23) Computation of Tax: Bonds, 12B-4.041(2) Deeds, Documentary Stamps, 12B-4.012(1) Deeds, Surtax, 12B-4.012(3) Minimum Tax, 12B-4.012(6) Mortgages, 12B-4.052(1)(10)(11)(12)(13) Notes, 12B-4.052(1)(a) Conditional Sales Contracts, 12B-4.054(6)(14) Condominium Units, 12B-4.013(12) Consideration: Basis For the Tax, 201.02(1) Clerk's Notation on Document, 12B-4.007(5) Combined Sale of Land and Improvements, 12B-4.013(23) and Consideration on Building Only When Land is Pre-owned Contribution to Corporation, 12B-4.013(7) Contribution to Partnership, 12B-4.013(10) Corporate Interests, 12B-4.013(7)(8) Deeds, Documentary Stamps, 12B-4.012(1)(2) Deeds, Surtax, 12B-4.012(3) Definition, Deeds, 12B-4.012(2)(4) Form DR-219, Condition Precedent to Recordation, 12B-4.007(6) Interest Exempt, 12B-4.012(5), 12B-4.052(9) Mortgage Debt, 12B-4.012(2)(a), 12B-4.013(25) None, Deeds, 12B-4.014(2) Partnership Interests, 12B-4.013(10) Construction Mortgage, 12B-4.013(30) Construction on Pre-owned Lot, 12B-4.013(23) Contingent Obligations, 12B-4.052(1)(b), 12B-4.054(4) Contracts: Contract for Deed, 12B-4.013(17)(18)(19) Contract of Guaranty, (AGO 91-0054), 12B-4.014(9) Convey Interest in Realty, 12B-4.053(23) Executory, 12B-4.054(4) Into Florida for Collection, 12B-4.054(17) Right to Rescind, 12B-4.053(5) Relocation, Employee, 201.02(8) Retain Title, 12B-4.053(15)
Contribution to Capital-Deed to Corporation, 12B-4.013(7) Contribution to Partnership-Deed to Partnership, 12B-4.013(10) Conveyances: (See Deeds) Cooperative Apartments, 12B-4.002(1)(c), 12B-4.013(11) Cooperative Units, 201.02(2), 12B-4.013(11) Corporations: (See Deeds, Stock Transactions) Deeds: Contribution to Capital, 12B-4.013(7) Corporate Dissolution, 12B-4.013(8) Dividends, Realty in Lieu of, 12B-4.013(8) Liquidation, Deeds, 12B-4.013(8) Realty in Exchange for Stock, 12B-4.013(7) Retirement of Corporate Stock, 12B-4.013(8) Correction of Errors, 201.091, 12B-4.014(3) County (see Governmental Agencies) Credit Card Receipts, 201.08(2)(b) Credit Unions, Notes, 12B-4.053(10), 12B-4.054(23) Cross-collateralization, 12B-4.053(33) -D- Debit Card, 201.08(2)(b), 12B-4.053(20) Deeds: Affordable Housing, 12B-4.013(20) Agent to Principal, 12B-4.014(5) Agreement for Deed: General, 201.08, 12B-4.013(17)(18)(19), 12B-4.014(12), 12B-4.053(24), 12B-4.054(9) Cancellation of, 12B-4.013(18) Unenforceable Until Tax is Paid, 12B-4.013(18) (See Mortgages, Notes) Assignment of: Beneficial Interest in Trust, 12B-4.013(29), 12B-4.014(12) Certificate of Successful Bid, 12B-4.013(28) Contract for Deed, 201.08, 12B-4.013(19) Conveyances or Transfers, 201.02 From Nonprofit Organization, 201.02(6), 12B-4.014(14) Lease, 201.02, 12B-4.013(27) Successful Bid 12B-4.013(28)
Assumption of Mortgage in Deed, 12B-4.052(6) Bankruptcy, Ch. 11, 12B-4.013(22), 12B-4.014(15) Banks, 12B-4.013(15) Basis for the Tax (See Consideration) Beneficial Ownership Conveyed, 201.02(4) 12B-4.013(32) Beneficiaries Deeds, 12B-4.013(32) Benefit, For Whose, 201.01 Between Government & Non-exempt Party, 12B-4.002(3)(a) Between Governmental Agencies, 12B-4.002(4) By His Direction, 201.01 Cancellation of Agreement for Deed, 12B-4.013(18) Cancellation of Contract, 12B-4.013(18) Capital Stock Exchanged for, 12B-4.013(7) Cemetery Lots, 12B-4.013(13) Chapter 11, Bankruptcy, 12B-4.013(22), 12B-4.014(15) Clerk of Circuit Court, 12B-4.002(4)(b), 12B-4.013(3) Combined Sale of Land and Improvements, 12B-4.013(23) Computation of Tax: Deeds, Documentary Stamps, 12B-4.012(1) Deeds, Surtax, 12B-4.012(3) Minimum Tax, 12B-4.012(6) Condemnation, 12B-4.014(13) Condominium Units, 201.02(2), 12B-4.013(12) Consideration: Definition, 12B-4.012(2) Includes Mortgage on Property, 12B-4.013(25) Surtax, 12B-4.012(4) Construction Mortgage, 12B-4.013(30) Contracts: Contract for Deed, 12B-4.013(17)(18)(19), 12B-4.053(24) Contract of Guaranty (AGO 91-0054) Convey Interest in Realty, 201.02, 12B-4.053(23) Rights to Rescind, 12B-4.054(10) Contribution to Capital: Corporation, 12B-4.013(7) Partnership, 12B-4.013(10) Conveyances Vested in a Person by the Direction of the Purchaser, 201.02(1) Conveyances Exempted by U.S. Code, 12B-4.014(11) Conveyances Subject to Tax, 201.02, 12B-4.013 Cooperative Documents, 201.02(2)(3)
Cooperative Apartments, 12B-4.002(1)(c) Cooperative Units, 201.02(2), 12B-4.002(1)(c), 12B-4.013(11) Corporation: Contribution to Capital, 201.02, 12B-4.013(7) Corporate Dissolution, Liquidation, 201.02, 12B-4.013(8) Dividends, 201.02, 12B-4.013(8) Exchange of Real Estate for Stock, 201.02, 12B-4.013(7) Correct Error, 12B-4.014(3) County, 12B-4.013(5) Decedent, 12B-4.014(4) Defaulting Mortgagor, 12B-4.013(2) Definition, Consideration, 12B-4.012(2) Direction, By His, 201.02 Discretionary Surtax, 12B-4.012(3) Dissolution of Corporation, 12B-4.013(8) Dissolution of Marriage, 201.02, 12B-4.013(31) Division of Property, 12B-4.014(6) Divorce, After 7-1-97 Homestead Property Only, 201.02(7), 12B-4.013(31) Easements, 201.02, 12B-4.013(14) Eminent Domain Proceedings, Threat of, 12B-4.013(4), 12B-4.014(13) Error, 12B-4.014(3) Escrow, 201.02(4), 12B-4.011(1) Exchange of Property, 12B-4.012(2), 12B-4.013(1)(7)(8)(10) Exempted by United States Code, 12B-4.014(11) Express Incorporation 12B-4.052(6) Fair Market Value, 12B-4.012(2), 12B-4.013(7)(8)(10) Federal Bankruptcy Proceedings, 12B-4.014(15) For the Benefit of Another, 201.01 Foreclosure Sale, 201.02(9), 12B-4.002(4)(b), 12B-4.013(3)(28), (AGO 91-0054) Form DR-219, 12B-4.007(6) Gas, 201.02, 12B-4.013(9) Gifts: Mortgage on Property, 12B-4.013(21) Love and Affection and $1, 12B-4.014(2)(b) Unencumbered Property, 12B-4.014(2)(a) Governmental Agencies, 12B-4.002(2)(3)(4), 12B-4.013(5)(6), (AGO 91-0054) Governmental Entities, Deeds to or from, 201.01, 12B-4.002(2)(3), 12B-4.013(5)(6), (AGO 91-0054)
Guaranty: Conveyance to Federal Agency, (AGO 91-0054) Husband and Wife, 12B-4.013(31) Increase in Value of Partnership Interest, 12B-4.013(10) Industrial Development Authority, 12B-4.013(20) In General, 12B-4.011 In Lieu of Dividends, 12B-4.013(8) In Lieu of Foreclosure, 12B-4.013(2) Interment Rights, 12B-4.013(13) Intestate, 12B-4.014(4) Joint Venture Contracts (Partnerships), 12B-4.013(10) Land and Improvements, Sale of, 12B-4.013(23) Land Swap, 12B-4.013(1) Leasehold Interest in Realty, 12B-4.013(27) Leases, 201.24, 12B-4.014(7), Synthetic Liquidation of Corporation, 12B-4.013(8) Love and Affection, 12B-4.014(2)(b) Master in Chancery, 12B-4.002(4)(b), 12B-4.013(3) Mineral, 201.02, 12B-4.013(9), 12B-4.053(23) Minimum Tax, 12B-4.012(6) Mobile Homes, 12B-4.013(26) Mortgage, Construction, 12B-4.013(30) Mortgage on Property, 12B-4.013(21)(25) Mortgagee to Federal Government (AGO 91-0054) Municipality, 12B-4.013(5) No Consideration, 12B-4.014(2) Non-Exempt Parties, 201.01, 12B-4.013(5)(6), 12B-4.014(8) Nonprofit Organization, 201.02(6), 12B-4.014(14) Oil, 201.02, 12B-4.013(9) Package Deals, 12B-4.013(23) Partition Deed, 12B-4.014(6) Partnerships, 201.02(5), 12B-4.013(10) Personal Representative of Will, 12B-4.014(4) Principal Amount, 12B-4.012(5) Property Other Than Money, Consideration, 201.02(1) Public Agency Obligations, 201.24 Purchaser (See De Maria, 338 So. 2d 838) Rate, Documentary Stamps, 12B-4.012(1) Rate, Surtax, 12B-4.012(3) Receiver, Bankruptcy, 12B-4.013(22) Relocation Deeds, 201.02(8) Revocable Trust, 12B-4.013(32)
Savings and Loan Association, 12B-4.013(16) Scope of Tax, 12B-4.011(1) Security for Debt, 12B-4.014(1) Sepulcher Rights, 12B-4.013(13) Sheriff, 12B-4.013(3) Spouse, Transfer Mortgaged Property, 12B-4.013(31) State, 12B-4.013(5) Subject to Mortgage Debt, Lien or Encumbrance, 12B-4.012(2), 12B-4.013(25), 12B-4.053(19) Successful Bid, 12B-4.013(3)(28) Surtax, Discretionary, 12B-4.012(3)(4) Tax: Attaches, 12B-4.011(1) Due on Delivery, 201.02(4), 201.08(1)(a), 12B-4.011(1) Rate, 12B-4.012(1) Timber, Oil, Gas, Mineral Contracts or Assignments, 201.02, 12B-4.013(9) Trust: Assignment of Interest, 12B-4.013(29)(32) Revocable Trust, 12B-4.013(32)(i) Trustee, 12B-4.013(32) Trustee, Receiver in Bankruptcy, 12B-4.013(22) United States, Agency, Instrumentality, 12B-4.013(6), 12B-4.014(8) Unrecorded, 12B-4.001(b), 12B-4.003(4), Form DR-225, Form DR-228 Vendor's Lien, 12B-4.053(18) Wrap-Around Mortgages, 12B-4.013(24) Defaulting Mortgagor, 12B-4.013(2) Definitions, 12B-4.012(2), 12B-4.052(5) Demand Loans, 12B-4.053(11) Direction, by His or Her, 201.02(1) Discharge of an Obligation, 201.02 Discretionary Surtax, General, 125.0167, 201.031 Rate and Computation, 12B-4.012(3) Dissolution of Corporations, 12B-4.013(8) Dissolution of Marriage, Homestead Property, 12B-4.013.013(31) Dividends: Cash, 12B-4.013(8) Stock, 12B-4.013(8)
Documents: Delivered in Another State, 12B-4.054(13) Due Date of Tax on, 201.02(4), 201.08(1)(a) Executed Outside Florida, 12B-4.054(16) Recordation, 12B-4.007 Taxable, 12B-4.013, 12B-4.053 Unsigned, 12B-4.054(7) Duties, Clerk of Circuit Court, 12B-4.001(1)(2) -E- Easements, 12B-4.013(14) Eminent Domain Proceedings, 12B-4.014(13) Eminent Domain Proceedings, Threat of, 12B-4.013(4) Enforceability, Tax Not Paid, 201.08(1)(b), 12B-4.052(10) Error, Deed to Correct, 12B-4.014(3) Estate Planning Trusts, 12B-4.013(32)(i) Exchange of Property, 12B-4.013(1) Excise Tax on Documents, Construction, 12B-4.006 Executed in Florida, Notes, 12B-4.053(3)(32)(33)(34) Executory Contracts, 12B-4.054(4) Exempt Transactions, 12B-4.054 Exemptions (201.02): Certificates of Deposit, 201.10 Credit, Debit Card Receipts, 201.08(2)(b) Dissolution of Marriage, Transfers of Homestead Property Pursuant to, 201.02(7), 12B-4.013(31) Educational Facilities, Lease or Lease-Purchase, 201.24 Foreign Notes and Obligations, 201.23 International Banking Transactions, 201.23(4) Nonprofit Organization Transfers, 201.02(6) Public Agency Obligations, 201.24 Relocations, 201.02(8) Renewal of Promissory Notes, 201.08, 201.09, 201.091 Student Financial Aid Promissory Notes, 201.08(3) Wholesale Warehouse Mortgage Agreements, Notes Secured by, 201.21 -F-
Failure To Pay Tax Required, 12B-4.005(1) Fair Market Value of Real Property, 12B-4.012(2), 12B-4.013(1)(7)(8)(10) Farmers Home Administration, 12B-4.002(2)(c) Farmers Home Corporation, 12B-4.002(2)(b) Federal: Construction, Florida Act, 12B-4.006 Federal Agencies or Instrumentalities (See Governmental Agencies) Federal Housing Commissioner, 12B-4.002(2)(b) Federal Intermediate Credit Bank, 12B-4.002(2)(b) Federal National Mortgage Assn (FNMA), 12B-4.002(2)(c)3. Federal Production Credit Corporation, 12B-4.002(2)(b) Federal Savings and Loan Associations, 12B-4.002(2)(b) Finance Charges, 12B-4.052(1)(a) Financial Aid Notes, 201.08(3) Financing Statements: Notation Required On, 12B-4.054(29) Secured Transactions, Financing Statements, 201.22 Taxability, 12B-4.054(29) Uniform Commercial Code, 12B-4.054(29) Florida Housing Finance Corp., 12B-4.054(26) Foreign Notes (See Notes) Foreclosure Sale: Assignment of Successful Bid, 12B-4.013(3)(28) Conveyance in Lieu of Foreclosure, 12B-4.013(2) Realty Sold, 12B-4.013(3), (AGO 91-0054) Form DR-219, 12B-4.007(6) Forms, Public Use, 12B-4.003 Fraud, 201.16 Funeral Plots, 12B-4.013(13) Future Advances on Mortgages, 201.08, 12B-4.052(10) -G- Gas, Conveyances, 12B-4.013(9), 12B-4.053(23) Gift of Realty, Mortgage on Property, 12B-4.013(21) Gifts Re Annuity Agreements, 12B-4.053(17) Generally, 201.01 Governmental Agencies: Administrator of Veterans Affairs, 12B-4.002(2)(b)
Bonds Issued by, 12B-4.043(5), 12B-4.054(24) Central Bank for Cooperatives, 12B-4.002(2)(b) Columbia Bank for Cooperatives, 12B-4.002(2)(b) Contract of Guaranty, Deeds, (AGO 91-0054), 12B-4.014(9) Conveyances, Between, 12B-4.014(10) Conveyances Exempted by U.S. Code, 12B-4.014(11) Conveyances From or to Non-Exempt Party, 201.01 12B-4.013(5)(6), 12B-4.014(8), Counties, Liability for Tax, 12B-4.002(3) County, Deeds, 12B-4.013(5) Eminent Domain Proceedings, 12B-4.013(4), 12B-4.014(13) Farmers Home Administration, 12B-4.002(2)(c) Name Changed to: Rural Development/Rural Housing Services Farmers Home Corporation, 12B-4.002(2)(b) Federal Housing Commissioner, 12B-4.002(2)(b) Federal Intermediate Credit Bank, 12B-4.002(2)(b) Federal National Mortgage Association, 12B-4.002(2)(c) Federal Production Credit Corporation, 12B-4.002(2)(b) Federal Savings and Loan Association, 12B-4.002(2)(b) Foreclosure Sale, (AGO 91-0054) Government National Mortgage Assn (GNMA), 12B-4.002(2)(c) Instruments Between, 12B-4.002(4), 12B-4.014(10) Liability for Tax, 12B-4.002(2) Municipalities, Liability for Tax, 12B-4.002(3) Municipality, Deeds, 12B-4.013(5) Neighborhood Reinvestment Corporation, 12B-4.002(2)(c) Nonexempt Parties, 12B-4.002(3)(a), 12B-4.013(5), 12B-4.014(8), 12B-4.053(4) Notes, 12B-4.053(4) Production Credit Corporation, 12B-4.002(2)(b) Production Credit Corporation of Columbia, 12B-4.002(2)(b) Reconstruction Finance Corporation, 12B-4.002(2)(c) Rural Development/Rural Housing Services, 12B-4.002(2)(c) Rural Electrification Administration, 12B-4.002(2)(b) Small Business Administration, 12B-4.002(2)(b), (AGO 91-0054) State, Deeds, 12B-4.013(5) State, Liability for Tax, 12B-4.002(3) United States, Agencies, Instrumentalities, Deeds, 12B-4.014(8), 12B-4.014(11) Veterans Affairs, Administrator of, 12B-4.002(2)(b),
(AGO 94-054) Government National Mortgage Assn.(GNMA), 12B-4.002(2)(c) Guaranty, Mortgage, 12B-4.053(33)(h) -H- History of Documentary Stamp Tax Rates Housing Assistance, Discretionary Surtax, 201.031 Husband and Wife Transfers: Mortgaged Property, 12B-4.013(31) -I- Imposition of Tax: Bonds, 12B-4.041 Deeds, 12B-4.011 Notes and Mortgages, 201.08, 12B-4.051. Incorporate By Reference, 201.08(6), Post Legislative Review 97-123, 12B-4.001(2)(c)(e) 12B-4.052(6)(b)(13), 12B-4.053(6) Incorporation, Express, 201.08(6), 12B-4.052(6)(b) Indemnification Agreement, 12B-4.053(33)(i) Industrial Development Authority: Deeds, 12B-4.013(20) In General, 12B-4.054(26) Mortgages and Notes, 12B-4.054(26) Inspection of Books and Records, 201.11, 201.132, 201.133 Instruments Deemed Mortgages, 12B-4.052(7) Interest, 201.17(2)(c), 12B-4.005(2), 12B-4.012(5), 12B-4.052(1)(a),(9) Deficiency, 201.17 History of Rates Interference with Collection Agent, 201.11 Interment Rights, 12B-4.013(13) Internal Improvement Trust Fund, 201.02(6) International Banking Transactions, 201.23, 12B-4.054(28) Intestate, 12B-4.014(4) -L- Land Trust Assignment of Benefical Interest 201.02(4), 12B-4.013(29)
Leasehold Interest in Realty, 12B-4.013(27) Leases: Assignments of, 12B-4.013(9)(27) In General, 12B-4.014(7) No Unconditional Obligation, 12B-4.054(8) Purported Lease, 12B-4.053(2) Reconveyance Upon Payment of Debt, 12B-4.014(1) Tangible Personal Property, 12B-4.053(2), 12B-4.054(8) Timber, Oil, Gas, Mineral, 12B-4.013(9) Letter of Credit, 12B-4.053(28)(32)(k) Liability for Tax: Assessment, 12B-4.002(1), 12B-4.007(3), 12B-4.013(5) Cooperative Apartment, 12B-4.002(1)(c) Counties, 12B-4.002(3) Governmental Agencies (U.S.), 12B-4.002(2) In General, 12B-4.002(1) Municipalities, 12B-4.002(3) Non-Exempt Party, 12B-4.002(2)(3) State, 12B-4.002(3) Lien, Vendor's, 12B-4.053(18) Line of Credit, 201.09(1), 12B-4.052(13), 12B-4.053(28),(33)(b) Living Trusts, 12B-4.013(32)(i) Loans: Student, Federal or State Assistance, 201.08(3), 12B-4.054(25) Multi-State, 12B-4.053(31)(32) Look Only to the Land, 12B-4.053(24), 12B-4.054(9) Lot Purchase Agreements or Contracts, 12B-4.053(5), 12B-4.054(10) -M- Master in Chancery, Conveyances, 12B-4.013(3) Maximum Tax on Notes or Written Obligations to Pay Money, 201.08(8)(1)(b), 12B-4.051(2), 12B-4.052(12)(e) Military Bases, 12B-4.054(22) Mineral, Conveyances, 12B-4.013(9), 12B-4.053(23) Minimum Tax 201.08(1)(b): Deeds, 12B-4.012(6) Notes and Other Promises To Pay, 12B-4.053(12) Mobile Homes, Deeds, 12B-4.013(26) Mortgages: (See Notes)
General, 201.01, 201.08, 201.09, 201.23, 12B-4.053(33)(a) Additional Mortgagee, 201.08(5) Adjustable Rate Mortgages, 201.08(1)(b), 201.09(3), 12B-4.052(11) Affordable Housing, 12B-4.054(26) Agreement for Deed, 201.08, 12B-4.013(17)(18)(19), 12B-4.053(24) (Look Only to the Land), 12B-4.054(9) Agreement for Deed, Nonrecourse Cancellation, 12B-4.014(12) Agricultural Credit Association, 12B-4.002(2)(c) Amendment, 12B-4.053(33)(e) Assignment of Mortgage, 12B-4.053(27), 12B-4.054(5), 201.08 Assumption of Mortgage, 12B-4.052(6),(12), 12B-4.053(19),(33)(g) Bail Bond Mortgage, 12B-4.053(28), (33)(j) Bankruptcy, 12B-4.054(30) Certificate of Indebtedness, 12B-4.051(2) Chattel Mortgage, 12B-4.053(8) Collateral Security for New Loan, 12B-4.053(27) Consideration for Deed, 201.02(1), 12B-4.012(2), 12B-4.013(25) Construction Loan, 12B-4.052(12)(b), 12B-4.013(30) Contingent, 12B-4.052(1)(b) Counties, 12B-4.002(3) Cross-collateralization, 12B-4.053(33) Defaulting Mortgagor, 12B-4.013(2) Definition, 12B-4.052(7) Enforceability in Florida Courts, Advances, 12B-4.052(10) Escrow, 12B-4.011(1) Farmers Home Administration, Name Change: See Rural Development/Rural Housing Services, 12B-4.002(2)(c)2. Federal National Mortgage Assn. (FNMA), 12B-4.002(2)(c) Foreign Makers, 12B-4.054(27) Future Advance Mortgages, 201.08, 12B-4.052(10) General, 201.01, 201.08, 201.09, 201.23 Governmental Agencies 12B-4.002(4) Government National Mortgage Association (GNMA) 12B-4.002(2)(c) Guaranty, Mortgages, 12B-4.053(33)(h) Indemnification Agreement, 12B-4.053(33)(i) Instruments Deemed Mortgages, 12B-4.052(7) Leasehold Mortgages, 12B-4.013(27), AGO 74-350 Letter of Credit, 12B-4.053(28)(33)(k)
Limitation of Recovery, 12B-4.053(31)(32) Line of Credit, 201.09(1), 12B-4.052(13), 12B-4.053(28)(33)(l) Made By Non-Resident of the U.S., 12B-4.054(27)(a)1. Maximum Tax, 12B-4.052(12), 12B-4.053(28) Modification, 12B-4.052(12), 12B-4.053(19)(33)(f) Mortgagee, New, 201.08(5) Multiple Mortgages, 201.08(7) Multi-State Mortgages, 12B-4.053(31), (32) Municipalities, 12B-4.002(3) Neighborhood Reinvestment Corporation, 12B-4.002(2)(c) Notation on Note, 201.01 Obligation Secured, 12B-4.052(1)(b) Open-End Mortgages, 12B-4.052(10) Out of State Loans Secured by Florida Mortgage, 12B-4.053(31)(c) Recorded Evidences of Obligation, 12B-4.053(33)(b) Recorded In Multiple Counties, Payment in one County 199.135(1) Reconstruction Finance Corp., 12B-4.002(2)(c) Renewal Notes and Mortgages, 201.08(1)(5), 201.09, 12B-4.052(12) Rural Development/Rural Housing Services, 12B-4.002(2)(c)2. Satisfaction, 12B-4.052(12)(f)4. Securing a Guaranty, 201.08(7) States, Counties, and Municipalities, 12B-4.002(3) Subject to, 12B-4.053(19) Supplemental Mortgage, 12B-4.053)(33)(d) Synthetic Lease 199.265(4)(b) Tax: Computation of Tax, 201.08, 12B-4.051(1) Due on Recordation, 201.08, 12B-4.051(1)(But See Intangible Nonrecurring, 199.135, 12C-2.011 Liability for, 201.01, 12B-4.002(1)(a) Rates, 201.08(1) Trust Deed, 201.01, 201.08, 201.09, 201.23, 12B-4.053(33)(b) Unenforceable, 201.08(1), 12B-4.052(10) United States, Issued to, 12B-4.002(2), 12B-4.014(9) Unrecorded, 201.08(1), 201.09, Form DR-228 Wrap-Around Mortgage, 12B-4.013(24), 12B-4.053(25) Weinberg Clause, 12B-4.053(24) Wholesale Warehouse Agreements, 201.21, 201.23, 12B-4.054(3) Municipalities, (See Governmental Agencies)
-N- National Banks, not exempt, 12B-4.053(13) Neighborhood Reinvestment Corporation, 12B-4.002(2)(c) Nonexempt Party, 201.01, 12B-4.002(2)(3) Nonpayment of Tax, 201.08(1)(b), 201.12, 12B-4.052(10) Nonprofit Organization, 201.02(6), 12B-4.014(14), 12B-4.053(14) Nonregistered Taxpayers, 12B-4.001(a), 12B-4.003(4) Notation, 12B-4.001(1)(b) Notes, 201.08: (See Also Mortgages) Acceptances, 12B-4.053(7)(26) Additional Obligor, 201.09, 12B-4.052(12), 12B-4.053(19) Add-On or Supplemental Agreement, 12B-4.053(6) Affordable Housing, 12B-4.054(26) Agreement for Deed, 12B-4.053(24), 12B-4.054(9) Annuity Agreement, 12B-4.053(17) Assignment of Conditional Sale Contract, 12B-4.054(6) Assignment of Mortgage, 12B-4.053(27), 12B-4.054(5) Assignment of Note to New Holder, Payee, 12B-4.013(9)(19) 12B-4.052(5), 12B-4.053(21)(27), 12B-4.054(5) Assumption of Note and/or Mortgage, 12B-4.053(19) Avoidance of Tax, 201.20 Bail Bond Note, 12B-4.053(28)(33)(j) Banker's Acceptances-Payable on Demand, 12B-4.054(20) Banker's Acceptances, 12B-4.053(16) Banks, National or State, 12B-4.053(13) Bills of Exchange, 12B-4.053(30)(a) Cashier's Check, 12B-4.054(12) Certificate of Deposit, 12B-4.054(2) Certificate of Indebtedness, Definition, 12B-4.052(8) Certified Check, 12B-4.053(7) Chattel Mortgage, 12B-4.053(8) Churches, 12B-4.053(14) C.O.D. Order, 12B-4.054(15) Computation of Tax, 201.08, 12B-4.052(1) Contingent Obligations, 12B-4.054(4) Contract for Deed, 12B-4.053(24) Contracts-Convey Interest in Realty, 12B-4.053(23) Credit Unions-Promise to Pay, 12B-4.053(10)
Credit Union's Written Obligation To Pay Money, 12B-4.054(23) Definition, Written Obligation to Pay Money, 12B-4.052(6) Delivered in Another State, Unsecured, 12B-4.053(34) Demand Loans, 12B-4.053(11) Excise Tax on Promise to Pay, 12B-4.052(6) Executed in Another State: Assigned in Florida, 12B-4.054(14) Brought into State for Collection, 12B-4.054(17) Out of State Loans, 12B-4.053(31)(34) Payable Outside Florida, 12B-4.054(16) Transferred to Florida, 12B-4.054(13) Executed in Florida: Delivered in Florida, 12B-4.053(28) Execution, Payment in Full, 12B-4.053(22) Made in Florida, 12B-4.053(3) Mailed to & Payable by Florida Lender, 12B-4.053(9) Mailed To Out-of-State Bank, 12B-4.053(3) Express Incorporation, 201.08(6) Farmers Home Administration, Name Change: Rural Development/Rural Housing Services, 12B-4.002(2)(c)2. Federal National Mortgage Association, (FNMA) 12B-4.002(2)(c)3. Finance Charges, Miscellaneous Charges, 12B-4.052(1)(a) Financial Aid Promissory Notes, 201.08(3), 12B-4.054(25) Financing Statements-Uniform Commercial Code, 12B-4.054(29) Foreign Notes, 201.23, 12B-4.053(30), 12B-4.054(27) Future Advance Notes, 12B-4.052(10) Generally, 201.08 Given to Credit Unions, 12B-4.053(10) Government National Mortgage Association (GNMA), 12B-4.002(2)(c) Governmental Agencies, 12B-4.002(2)(3) Governmental Agencies or Instrumentalities, Executions to, 12B-4.053(4) Governmental Entities, Executions By, 12B-4.002(3)(b) 12B-4.054(24) Industrial Development Authorities, 12B-4.054(26)
Interest, 12B-4.052(1)(a)(9), 12B-4.0.54(1)(a) International Banking Transactions, 12B-4.053(30), 12B-4.054(28) Lease-Tangible Personal Property, 12B-4.053(2) Leases, 12B-4.054(8) Letter of Credit Note, 12B-4.053(28)(32)(k) Limitation on Tax, 12B-4.053(28) Line of Credit Note, 12B-4.052(13), 12B-4.053(28)(32)(l) Master Notes, 12B-4.053(28) Maximum Tax, 201.08(1)(a), 12B-4.053(28) Military Bases, 12B-4.054(22) Mineral Contracts, 12B-4.053(23) Minimum Tax, 201.08(1)(a)(b),12B-4.053(12); Mortgage,201.08(1)(b) Modifications, 12B-4.052(12), 12B-4.053(19) (See Mortgages) Assignment, 12B-4.053(27), 12B-4.054(5) Definition, 12B-4.052(7) Letter of Credit, 12B-4.053(33)(k) Line of Credit, 12B-4.052(13), 12B-4.053(33)(l) Multi-state Loans, 12B-4.053(31), (32) Nonexempt Parties, 12B-4.002(2)(3)(a) Non-Profit Church Corporation, 12B-4.053(14) Notes Combined, 34(12) Notes Unsigned, 12B-4.054(7) Obligor Resides within U.S., 12B-4.054(27)(a)(3) Original Obligor Only Signs, 12B-4.052(12) Out-of-State Loans, 12B-4.053(31)(32)(34) Pawn Tickets, 12B-4.054(21) Payable in Florida, 12B-4.053(9) Payable on Demand, 12B-4.053(16) Payment in Full After Execution, 12B-4.053(22) Principal Increased, 12B-4.052(12) Production Credit Corp., 12B-4.002(2)(b) Production Credit Corp. of Columbia, 12B-4.002(2)(b) Promissory Notes, 12B-4.053(1) Promise to Pay, Definition, 12B-4.052(5) Public Agency Obligations, Exemption, 201.24 Purchase of Personal Property in Florida, 12B-4.053(30)(b) Rate of Tax, 12B-4.051(1) and History of Documentary Stamp Tax Rates Recorded Evidences of Obligations, 12B-4.053(33)
Registered Security Dealers, 12B-4.054(1) Religious Bodies, 12B-4.053(14) Renewals: General, 201.08(5), 201.09, 201.091 Notes and Mortgages, 201.09, 201.091, 12B-4.052(12), 12B-4.053(28) Proof of Payment, 12B-4.052(12)(f)3.b. Security Agreements, 12B-4.052(12) Trust Deeds, 12B-4.052(12) Retail Installment Contract, 12B-4.052(2)(4) Retain Title Contract, 12B-4.053(15) Revocable Trust, 12B-4.013(32)(i) Revolving Charge Account Agreements, 12B-4.053(20) Revolving Charge Accounts, 12B-4.052(3), 12B-4.054(11) Revolving Line of Credit, 201.09(1), 12B-4.052(13) Right to Rescind-Lot Purchase Contracts, 12B-4.053(5), 12B-4.054(10) Rural Electrification Admin., 12B-4.002(2)(b) Salary Assignments, 12B-4.053(21) Sales Slips Containing Written Obligation to Pay Money, 12B-4.053(20) Savings and Loan Associations, 12B-4.053(13) Scope of Tax, 12B-4.051(1) Secure a Guaranty, 201.08(7) Signature Required, 12B-4.006(4), 12B-4.053(1) Signed Out-of-State, Payable in Florida, 12B-4.053(9) Small Business Administration, 12B-4.002(2)(b) Student Loans: Exemption for Some Notes, 12B-4.054(25) Merely guaranteed by Federal Govt., 12B-4.053(29) Substituted Obligor, 12B-4.052(12), 12B-4.053(19) Supplemental Agreements, 12B-4.053(6) Surety Bonds, 12B-4.054(18) Tangible Personal Property, 12B-4.054(8) Tax: Due 12B-4.053(22) Rates, 12B-4.051(1) Taxable Documents, 12B-4.052(5) Timber Contracts, 12B-4.053(23) Title Delayed Until Full Payment, 12B-4.053(15) Trade Acceptances, 12B-4.053(16), 12B-4.054(20)
Travel Checks, 12B-4.054(19) Unenforceable, 201.08(1), 12B-4.052(10) Unrecorded Documents, 201.08(1), Forms DR-225, DR-228 Unsigned Notes, 12B-4.054(7) Vendor's Lien, 12B-4.053(18) Wage Assignments, 12B-4.053(21) Wholesale Warehouse Mortgage Agreements, 201.21, 201.23, 12B-4.054(3) Wrap-Around Notes, 12B-4.053(25) Written Obligations to Pay Money, 12B-4.006(4), 12B-4.052(1)(a), 12B-4.053(1)(6) -O- Obligations to Pay Money, 201.08, 201.09, 12B-4.051, 12B-4.053 Obligor, Additional, 201.09, 12B-4.052(12) Oil, Conveyances, 12B-4.013(9) Option to Purchase Real Estate: Rescind, 12B-4.053(5) Transfer of, 12B-4.013(19) Original Obligor, 201.09, 12B-4.052(12) Other Promises to Pay Money, (See Tax Attaches) Out of State Loans, 12B-4.053(31)(32) Overpayment of Tax, 12B-4.004 -P- Package Deals, 12B-4.013(23) Partition Deed, 12B-4.014(6) Partnership: Deeds, 12B-4.013(10) Conversions, 620.8902 Property, transfers to partners, 201.02(5) Pawn Tickets, 12B-4.054(21) Payable on Demand, 12B-4.053(16) Payee, New, 201.08(5) Payment of Tax: Clerk of Court, Recorded Documents, 12B-4.001(a) Failure to Pay, 12B-4.005(1) Notes, Notation on, 201.08(1)(b) Surety Bond, 12B-4.054(18)
Unrecorded Documents: Clerk of Court, 12B-4.001(b)5. Registered Taxpayers, 201.133, 12B-4.001(b) Notation Required, 12B-4.001(b) Unregistered Taxpayers, 201.17, 12B-4.001(3) Penalties: Deficiency Penalties and Interest, 201.17, 12B-4.052(9) Failure to Pay, Interest on, 12B-4.005(2) Failure to Pay Tax Required, 201.17, 12B-4.005(1) History of Penalties Improper Amount of Tax Paid, 12B-4.005(1) Interest, 12B-4.005(2), 12B-4.012(5) On Unrecorded Documents (since 4-1-97), 201.133(7) Personal Representative of Will, 12B-4.014(4) Principal, Transfers from Agent, 12B-4.014(5) Unlawful Acts: Administrative penalties, 201.133(4), 201.17 Criminal activities: Clerks of Courts, Failure to Report Violations, 201.12 Enforcement Procedures, Interference, 201.11 Failure to Pay Tax, 201.08, 201.17, 201.20 Promissory Notes, Unlawful Use of Renewal Exemptions, 201.20 Stamps, Counterfeiting or Fraudulent Use, 201.18 Deficiency Penalties and Interest, 201.133 Registered Collection Agents, 201.133 Personal Representative of Will, 12B-4.014(4) Principal, Transfers from Agent, 12B-4.014(5) Production Credit Corporation, 12B-4.002(2)(b) Production Credit Corporation of Columbia, 12B-4.002(2)(b) Promise to Pay (& See Notes), 12B-4.052(6), 12B-4.053(1) Property Other Than Money, 201.02, 12B-4.012(2)(b) Purchase, Supplemental Agreement, 12B-4.053(6) Purchaser (See De Maria, 338 So. 2d 838) Purported Lease, 12B-4.053(2) -R- Rate of Tax:
Bonds, 201.07, 12B-4.041(2) Deeds, Documentary Stamps, 201.02, 12B-4.012(1) Discretionary Surtax, 12B-4.012(3) History of Documentary Stamp Tax Rates Notes and Mortgages, 201.08, 12B-4.051(1)(2) Written Obligations To Pay Money, 12B-4.051(1)(2), 12B-4.052(6) Real Property Transfers, 201.02 (See Deeds) Receiver, Bankruptcy, Deeds, 12B-4.013(22) Reconstruction Finance Corporation, 12B-4.002(2)(c) Reconveyance of Realty, 12B-4.014(1) Recordation of Documents: Bankruptcy, 12B-4.054(30) Form DR-219, Condition Precedent to Recording, 12B-4.007(2)(6) In General, 201.132, 12B-4.007, 12B-4.013(23) Mortgages, 12B-4.051(2), 12B-4.052(1)(b),(11), 12B-4.053(8) Without Proper Tax, 201.132, 12B-4.005 Refunds, 12B-4.004 Registered: Security Dealers, 12B-4.054(1) Taxpayers, Unrecorded Documents, 201.133(1) 12B-4.001(b), 12B-4.003(3)(4), Form DR-225 Remittance by Collection Agents, 201.11(2), 201.132, 201.133 Renewals, 201.08(5), 12B-4.006(4), 12B-4.051, 12B-4.052(5)(12), 12B-4.053(1)(19)(28) Reporting Nonpayment of Tax, 201.12 Residential Cooperative Documents, 201.02(2) Retail Charge Accounts, Unsecured Notes, 201.08(2)(a) Retail Installment Contract, Definition, 12B-4.052(2)(4) Retain Title Contracts, 12B-4.053(15) Revenue Distribution, 201.15 Revocable Trust, 12B-4.013(32)(i) Revolving Charge Accounts: Activated with Credit Card, Charge Card, or Debit Card, 12B-4.053(20) Definition, 12B-4.052(3) No Promise To Pay In Sales Slip, 12B-4.054(11) Sales Slip Containing Promise To Pay, 12B-4.053(20) Revolving Obligation, 201.09(1) Right to Rescind, 12B-4.053(5), 12B-4.054(10)
Rural Development/Rural Housing Services, 12B-4.002(2)(c)2. Rural Electrification Admin., 12B-4.002(2)(b) -S- Salaries and wages, Assignments of, 201.08(1), 12B-4.051(1), 12B-4.052(5), 12B-4.053(21) Satisfaction, Lien of Record, 12B-4.013(2) Savings and Loan Associations: Deeds, 12B-4.013(16) General, 12B-4.002(2), 12B-4.014(9) Notes, 12B-4.053(13) Scope of Tax: Bonds, 201.01, 201.07, 201.08(4), 201.15(1)(14), 12B-4.041(1), 12B-4.043, 12B-4.054(18) Certificates of Indebtedness, 12B-4.041(1), 12B-4.042, 12B-4.051(2), 12B-4.052(8) Deeds, 12B-4.011(1), 12B-4.012(1) Notes and Mortgages, 201.08(2), 12B-4.006(4), 12B-4.043, 12B-4.051(1)(2), 12B-4.052(1)(5), 12B-4.053(24)(25)(28)(29)(30) Scrivener's error, 12B-4.014(3) Secured Transactions, Financing Statements, 201.22, 12B-4.054(29) Security Agreements, 201.08, 201.09, 201.23(2)(a), 12B-4.051(2), 12B-4.052(5), 12B-4.053(28)(33), 12B-4.054(27)(29)(30) Security Dealers, 12B-4.054(1) Security for Debt, Deeds, 12B-4.014(1) Sepulcher Rights, 12B-4.013(13) Settlement or Compromise, Tax Liability, Interest and Penalties, 201.17, 12B-4.005(1) Sheriff, Conveyance, 12B-4.002(4)(b) 12B-4.013(3) Signature Required, Notes, 12B-4.006(1), 12B-4.053(1)(9), 12B-4.054(7) Small Business Administration, 201.24, 12B-4.002(2)(b), (AGO 91-0054) Stamps, No longer sold after 4-1-97: Cancellation, 201.14 Counterfeit, 201.18(3) Exceptions to use, 201.132, 201.133 Failure to cancel, 201.17(1) Fraud, 201.16, 201.18 Illegal use, 201.18 Method of affixing, 201.13, 201.14
Preparation and distribution, 201.13 Use continued after 3-31-97, 201.13 (See Tax: Unrecorded Documents) State (See Governmental Agencies) Stock Transactions: (Repealed) Stock Certificates, Certificate of Indebtedness, 201.01, 201.08(1)(b)(7) 12B-4.052(8) Dividend, Conveyance of Property in Lieu of, 12B-4.013(8) Strict Construction, Taxpayer Favored, 12B-4.006(3) Student: Financial Assistance Promissory Notes, 201.08(3) Loans, 12B-4.053(29), 12B-4.054(25) Subdividers Bonds, 12B-4.043(3) Supplemental Agreement, 12B-4.053(6) Surety Bonds, 12B-4.043(2), 12B-4.054(18) Surtax, 201.031, 12B-4.004(1), 12B-4.012(3)(5), 12B-4.013(26)(a) -T- Tangible Personal Property, Leased, 12B-4.053(2)(30)(b) Tax: Assessment, Collection & Forms, 12B-4.003, 12B-4.053(29), 12B-4.054(25) Attaches: Deeds, on Execution, 201.02(1)(4), 12B-4.011(1), 12B-4.014(6) Mortgages, on Recordation, 201.01, 201.022, 201.17(2), 201.08(1), 12B-4.051(2) (If not recorded, See Notes, Unrecorded) Notes: Unrecorded 201.08(1)(a), Forms DR-225, DR-228 Due on Execution, 201.08(1)(a) Other Promises to Pay Money, 201.08(1) Collection on Unrecorded Documents Without Affixing Stamps, 201.133 Computation on Promises to Pay, 12B-4.052(9) Distribution, 201.15 Enforceability, Tax Unpaid, (See 199.135 & 12C-2.011), 201.08(1)(b), 12B-4.013(18) 12B-4.052(10) Failure To Pay Full Amount, 12B-4.005(1) Forms, 12B-4.003(3) History of Tax Rates Instrument, 12B-4.002(1)(b)
Liability for, 201.17, 12B-4.002 Maximum Tax, 201.08(1)(b), 12B-4.051(1)(2), 12B-4.052(12)(e) Minimum Tax, 201.08(1)(b), 12B-4.012(6), 12B-4.053(12) Rates Recorded Documents, 12B-4.001(a) Responsibility for Paying Correct Amount, 12B-4.007(4) Tax Warrant, Satisfied, 12B-4.003(2) Taxability, 201.08(6), 12B-4.002(1)(b), 12B-4.052(6)(b)1. Unenforceable if Tax Not Paid, 201.08(1)(b) 12B-4.052(10) Unrecorded Documents: Clerk of Court, 12B-4.001 Forms, 12B-4.003(g)(h)(k) Nonregistered Taxpayers: 12B-4.001(3), 12B-4.003(4) Registered Taxpayers, 12B-4.001(2), 12B-4.003(3) Returns for Payment, 12B-4.003(3)(4) When Tax is Due (See History of Tax Rates) 12B-4.013(29), 12B-4.052(22), 12B-4.054(27)(a) Taxable Documents, 12B-4.052(5), 12B-4.053. Taxpayer Favored, Strict Construction, 12B-4.006(3) Timber, Conveyances, 12B-4.013(9), 12B-4.053(23) Trade Acceptances, 12B-4.053(16), 12B-4.054(20) Transfer of Option to Purchase Real Estate, 12B-4.013(19) Travel Checks, 12B-4.054(19) Trusts: Assignment of Beneficial Interest, 12B-4.013(29) Revocable Trust, 12B-4.013(32)(i) Trust Deeds: General, 201.01, 201.08, 201.09, 204.21, 201.23 Securing Bond, 12B-4.042(1) Trustees: Bankruptcy, Deeds, 12B-4.013(22), 12B-4.014(15), 12B-4.054(30) Deeds To or By Trustee, 12B-4.013(32) -U- UCC-1 (Uniform Commercial Code), 201.22 12B-4.054(29) Unconditional Obligation, 12B-4.053(2), 12B-4.054(8) Undisbursed Amounts, 12B-4.052(12) Unenforceable Documents, 201.08(1)(b), 12B-4.013(18), 12B-4.052(10) (And See Intangible Nonrecurring 199.135, 12C-2.011) United States, Agencies, Instrumentalities
(See Governmental Agencies), 12B-4.053(4) Unlawful acts; Penalties: Administrative Penalties, 201.133(4)(7), 201.17, 12B-4.005 Criminal Activities: Clerks of Courts, Failure to Report Violations, 201.12 Enforcement Procedures, Interference, 201.11(1) Failure to Pay Tax, 201.08(1)(b), 201.17, 201.20, 201.22 Promissory Notes, Illegally Avoiding Tax on Notes, 201.20, 12B-4.005 Stamps, Counterfeiting or Fraudulent Use, 201.18 Deficiency Penalties and Interest, 201.133, 12B-4.005 Registered Collection Agents, 201.133 Unrecorded Documents: General,201.132, 201.133, 12B-4.001(1)(b), 12B-4.003(3)(4) Collection Without Affixing Stamps, 201.133 Unsigned Documents, 12B-4.054(7) Unsigned Notes, 12B-4.006(4), 12B-4.054(7) -V- Vendor's Liens, 12B-4.053(18) Veterans Affairs, Administrator of, 12B-4.002(2)(b) -W- Wage Assignments, 201.08, 12B-4.053(21) Weinberg Clause, 12B-4.053(24), 12B-4.054(9) Wholesale Warehouse Mortgage Agreements, 201.21, 201.23, 12B-4.054(3) Wrap-Around Mortgages, 12B-4.013(24) Wrap-Around Note, 12B-4.053(25) Written Obligations to Pay, 12B-4.051(1), 12B-4.052(6), 12B-4.053(6), 12B-4.054(3) (See Deeds: Agreement for Deed, Notes, Mortgages)