DOCUMENTARY STAMP TAX COMBINED SUBJECT

INDEX TO STATUTES amp RULES

FLORIDA STATUTE CHAPTERS 201 608 620 689

RULE 12B-4 FAC

Revised Oct 2004

-A-

Acceptances

Bankers or Trade 12B-4053(16)(26) 12B-4054(20)

Add-on or Supplemental Agreement 12B-4053(6)

Adjustable Rate Note or Mortgage 20108 20109 12B-4052(11)

Administrator of Veterans Affairs 12B-4002(2)(b)

Administration

Clerk of Court 12B-4001 20112

Department of Revenue 20111

Advances

Future 12B-4052(10)

Affixing of Stamps 20113

Affordable Housing

Deeds 12B-4013(20)

Mortgages 12B-4054(26)

Agent

Clerks of Court 20111(2) 20112

Transfers to Principal Deeds 12B-4014(5)

Agreement for Deed (See Deeds Mortgages)

Annuity Agreements 12B-4053(17)

Assignments 20102 20124

Beneficial Interest in Land Trust20102(4) 12B-4013(29)

Bonds 12B-4043(1)

Conditional Sale Contract 12B-4054(6)

Contract for Deed 12B-4013(19)

Lease or Leasehold Interest in Realty 12B-4013(27)

Mortgage 12B-4053(27) 12B-4054(5)

Non-Profit Corp 12B-4014(14)

Note 12B-4052(5)(12)

Salaries and Wages 20108(1)(a) 12B-4052(5) 12B-4051(1)

Successful Bid Foreclosure Sale 12B-4013(28)

Timber Oil Gas or Mineral Rights or Royalties

12B-4013(9)

Wages 20108 12B-4053(21)

Assumption of Note andor Mortgage

Mortgage on Property 12B-4013(25) 12B-4052(6)(12)

12B-4053(19)(32)(g)

Attaches Tax 12B-4011(1)

-B-

Bail Bond Mortgage (See Mortgages) 12B-4053(28) (33)(j)

Bankers Acceptances 12B-4053(16) 12B-4054(20)

Bankruptcy Trustee or Receivers Sale 12B-4013(22)

12B-4014(15) 12B-4054(30)

Banks Deeds 12B-4013(15)

Banks Notes 12B-4053(13)

Basis for the Tax

Deeds 20102(1)

Notes Mortgages 20108

History Tax Rates

Beneficial interest

Conveyances or Transfers 20102(4) Land Trust

12B-4013(29)

Benefit For Whose 20101

Bid Assignment of Successful 12B-4013(28)

Bonds

(See Also Notes Mortgages)

Assignment 12B-4043(1)

Bail Bonds 12B-4053(28) (33)(j)

Bonds Debentures and Certificates of Indebtedness

20101 20107 20124

Certificate of Indebtedness 12B-4042(3)

Computation of Tax 12B-4041(2)

Florida Housing Finance Corp 12B-4054(26)

Government Bonds 12B-4043(5)

Imposition of Tax 12B-4041

Industrial Development Bonds 12B-4054(26)

Issued in Another State 12B-4043(4)

Rate of Tax 12B-4041(2)

Religious Non-Profit Corporation 12B-4042(2)

Scope of Tax 12B-4041(1)

Secured by Mortgage or Deed of Trust 12B-4042(1)

Surety Bond 12B-4043(2) 12B-4054(18)

Books and Records Examination of 20111

Burial Plots 12B-4013(13)

Burden of Proof 12B-4053(33)

-C-

Cancellation

Agreement for Deeds 12B-4013(18)

Agreement for Deeds Cancellation Nonrecourse 12B-4014(12)

Contract for Deeds 12B-4013(18)

Cashiers Check 12B-4054(12)

Cemetery Lots Deed 12B-4013(13)

Central Bank for Cooperatives 12B-4002(2)(b)

Certificates of

Deposit 20110 12B-4054(2)

Indebtedness (See Notes Bonds) 12B-4052(8)

Title 20102(9)

Certified Check 12B-4053(7)

Charge Card 20108(2)(b) 12B-4053(20)

Chattel Mortgage 12B-4053(8)

Checks

Cashiers 12B-4054(12)

Certified 12B-4053(7)

Travel 12B-4054(19)

Church Bonds 12B-4042(2)

Churches Notes 12B-4053(14)

Clerk of Circuit Court

Conveyances Sold Under Foreclosure 12B-4013(3)

Deduction for Filing Return 201022(3)

Failure to Require Proper Amount of Taxes 12B-4007(4)

Foreclosure Sale 12B-4013(3)(28)

Notation on Document 12B-4007(5)

Recordation of Documents 12B-4007

Reporting Violations for Nonpayment of tax 20112

COD Order 12B-4054(15)

Collateral Security for New Loan 12B-4053(27) 12B-4054(5)

Collection

Agents 20111 201132 201133

Allowance 20111 12B-4007(6)

Other Laws Made Applicable 20116

Responsibility for 201132 201133

Columbia Bank for Cooperatives 12B-4002(2)(b)

Combined Sale Land and Improvements 12B-4013(23)

Computation of Tax

Bonds 12B-4041(2)

Deeds Documentary Stamps 12B-4012(1)

Deeds Surtax 12B-4012(3)

Minimum Tax 12B-4012(6)

Mortgages 12B-4052(1)(10)(11)(12)(13)

Notes 12B-4052(1)(a)

Conditional Sales Contracts 12B-4054(6)(14)

Condominium Units 12B-4013(12)

Consideration

Basis For the Tax 20102(1)

Clerks Notation on Document 12B-4007(5)

Combined Sale of Land and Improvements 12B-4013(23) and

Consideration on Building Only When Land is Pre-owned

Contribution to Corporation 12B-4013(7)

Contribution to Partnership 12B-4013(10)

Corporate Interests 12B-4013(7)(8)

Deeds Documentary Stamps 12B-4012(1)(2)

Deeds Surtax 12B-4012(3)

Definition Deeds 12B-4012(2)(4)

Form DR-219 Condition Precedent to Recordation 12B-4007(6)

Interest Exempt 12B-4012(5) 12B-4052(9)

Mortgage Debt 12B-4012(2)(a) 12B-4013(25)

None Deeds 12B-4014(2)

Partnership Interests 12B-4013(10)

Construction Mortgage 12B-4013(30)

Construction on Pre-owned Lot 12B-4013(23)

Contingent Obligations 12B-4052(1)(b) 12B-4054(4)

Contracts

Contract for Deed 12B-4013(17)(18)(19)

Contract of Guaranty (AGO 91-0054) 12B-4014(9)

Convey Interest in Realty 12B-4053(23)

Executory 12B-4054(4)

Into Florida for Collection 12B-4054(17)

Right to Rescind 12B-4053(5)

Relocation Employee 20102(8)

Retain Title 12B-4053(15)

Contribution to Capital-Deed to Corporation 12B-4013(7)

Contribution to Partnership-Deed to Partnership 12B-4013(10)

Conveyances (See Deeds)

Cooperative Apartments 12B-4002(1)(c) 12B-4013(11)

Cooperative Units 20102(2) 12B-4013(11)

Corporations

(See Deeds Stock Transactions)

Deeds

Contribution to Capital 12B-4013(7)

Corporate Dissolution 12B-4013(8)

Dividends Realty in Lieu of 12B-4013(8)

Liquidation Deeds 12B-4013(8)

Realty in Exchange for Stock 12B-4013(7)

Retirement of Corporate Stock 12B-4013(8)

Correction of Errors 201091 12B-4014(3)

County (see Governmental Agencies)

Credit Card Receipts 20108(2)(b)

Credit Unions Notes 12B-4053(10) 12B-4054(23)

Cross-collateralization 12B-4053(33)

-D-

Debit Card 20108(2)(b) 12B-4053(20)

Deeds

Affordable Housing 12B-4013(20)

Agent to Principal 12B-4014(5)

Agreement for Deed

General 20108 12B-4013(17)(18)(19) 12B-4014(12)

12B-4053(24) 12B-4054(9)

Cancellation of 12B-4013(18)

Unenforceable Until Tax is Paid 12B-4013(18)

(See Mortgages Notes)

Assignment of

Beneficial Interest in Trust 12B-4013(29)

12B-4014(12)

Certificate of Successful Bid 12B-4013(28)

Contract for Deed 20108 12B-4013(19)

Conveyances or Transfers 20102

From Nonprofit Organization 20102(6) 12B-4014(14)

Lease 20102 12B-4013(27)

Successful Bid 12B-4013(28)

Assumption of Mortgage in Deed 12B-4052(6)

Bankruptcy Ch 11 12B-4013(22) 12B-4014(15)

Banks 12B-4013(15)

Basis for the Tax (See Consideration)

Beneficial Ownership Conveyed 20102(4) 12B-4013(32)

Beneficiaries Deeds 12B-4013(32)

Benefit For Whose 20101

Between Government amp Non-exempt Party 12B-4002(3)(a)

Between Governmental Agencies 12B-4002(4)

By His Direction 20101

Cancellation of Agreement for Deed 12B-4013(18)

Cancellation of Contract 12B-4013(18)

Capital Stock Exchanged for 12B-4013(7)

Cemetery Lots 12B-4013(13)

Chapter 11 Bankruptcy 12B-4013(22) 12B-4014(15)

Clerk of Circuit Court 12B-4002(4)(b) 12B-4013(3)

Combined Sale of Land and Improvements 12B-4013(23)

Computation of Tax

Deeds Documentary Stamps 12B-4012(1)

Deeds Surtax 12B-4012(3)

Minimum Tax 12B-4012(6)

Condemnation 12B-4014(13)

Condominium Units 20102(2) 12B-4013(12)

Consideration

Definition 12B-4012(2)

Includes Mortgage on Property 12B-4013(25)

Surtax 12B-4012(4)

Construction Mortgage 12B-4013(30)

Contracts

Contract for Deed 12B-4013(17)(18)(19) 12B-4053(24)

Contract of Guaranty (AGO 91-0054)

Convey Interest in Realty 20102 12B-4053(23)

Rights to Rescind 12B-4054(10)

Contribution to Capital

Corporation 12B-4013(7)

Partnership 12B-4013(10)

Conveyances Vested in a Person by the Direction of the

Purchaser 20102(1)

Conveyances Exempted by US Code 12B-4014(11)

Conveyances Subject to Tax 20102 12B-4013

Cooperative Documents 20102(2)(3)

Cooperative Apartments 12B-4002(1)(c)

Cooperative Units 20102(2) 12B-4002(1)(c) 12B-4013(11)

Corporation

Contribution to Capital 20102 12B-4013(7)

Corporate Dissolution Liquidation 20102 12B-4013(8)

Dividends 20102 12B-4013(8)

Exchange of Real Estate for Stock 20102 12B-4013(7)

Correct Error 12B-4014(3)

County 12B-4013(5)

Decedent 12B-4014(4)

Defaulting Mortgagor 12B-4013(2)

Definition Consideration 12B-4012(2)

Direction By His 20102

Discretionary Surtax 12B-4012(3)

Dissolution of Corporation 12B-4013(8)

Dissolution of Marriage 20102 12B-4013(31)

Division of Property 12B-4014(6)

Divorce After 7-1-97 Homestead Property Only 20102(7)

12B-4013(31)

Easements 20102 12B-4013(14)

Eminent Domain Proceedings Threat of 12B-4013(4)

12B-4014(13)

Error 12B-4014(3)

Escrow 20102(4) 12B-4011(1)

Exchange of Property 12B-4012(2) 12B-4013(1)(7)(8)(10)

Exempted by United States Code 12B-4014(11)

Express Incorporation 12B-4052(6)

Fair Market Value 12B-4012(2) 12B-4013(7)(8)(10)

Federal Bankruptcy Proceedings 12B-4014(15)

For the Benefit of Another 20101

Foreclosure Sale 20102(9) 12B-4002(4)(b)

12B-4013(3)(28) (AGO 91-0054)

Form DR-219 12B-4007(6)

Gas 20102 12B-4013(9)

Gifts Mortgage on Property 12B-4013(21)

Love and Affection and $1 12B-4014(2)(b)

Unencumbered Property 12B-4014(2)(a)

Governmental Agencies 12B-4002(2)(3)(4)

12B-4013(5)(6) (AGO 91-0054)

Governmental Entities Deeds to or from 20101

12B-4002(2)(3) 12B-4013(5)(6) (AGO 91-0054)

Guaranty Conveyance to Federal Agency (AGO 91-0054)

Husband and Wife 12B-4013(31)

Increase in Value of Partnership Interest 12B-4013(10)

Industrial Development Authority 12B-4013(20)

In General 12B-4011

In Lieu of Dividends 12B-4013(8)

In Lieu of Foreclosure 12B-4013(2)

Interment Rights 12B-4013(13)

Intestate 12B-4014(4)

Joint Venture Contracts (Partnerships) 12B-4013(10)

Land and Improvements Sale of 12B-4013(23)

Land Swap 12B-4013(1)

Leasehold Interest in Realty 12B-4013(27)

Leases 20124 12B-4014(7) Synthetic

Liquidation of Corporation 12B-4013(8)

Love and Affection 12B-4014(2)(b)

Master in Chancery 12B-4002(4)(b) 12B-4013(3)

Mineral 20102 12B-4013(9) 12B-4053(23)

Minimum Tax 12B-4012(6)

Mobile Homes 12B-4013(26)

Mortgage Construction 12B-4013(30)

Mortgage on Property 12B-4013(21)(25)

Mortgagee to Federal Government (AGO 91-0054)

Municipality 12B-4013(5)

No Consideration 12B-4014(2)

Non-Exempt Parties 20101 12B-4013(5)(6) 12B-4014(8)

Nonprofit Organization 20102(6) 12B-4014(14)

Oil 20102 12B-4013(9)

Package Deals 12B-4013(23)

Partition Deed 12B-4014(6)

Partnerships 20102(5) 12B-4013(10)

Personal Representative of Will 12B-4014(4)

Principal Amount 12B-4012(5)

Property Other Than Money Consideration 20102(1)

Public Agency Obligations 20124

Purchaser (See De Maria 338 So 2d 838)

Rate Documentary Stamps 12B-4012(1)

Rate Surtax 12B-4012(3)

Receiver Bankruptcy 12B-4013(22)

Relocation Deeds 20102(8)

Revocable Trust 12B-4013(32)

Savings and Loan Association 12B-4013(16)

Scope of Tax 12B-4011(1)

Security for Debt 12B-4014(1)

Sepulcher Rights 12B-4013(13)

Sheriff 12B-4013(3)

Spouse Transfer Mortgaged Property 12B-4013(31)

State 12B-4013(5)

Subject to Mortgage Debt Lien or Encumbrance

12B-4012(2) 12B-4013(25) 12B-4053(19)

Successful Bid 12B-4013(3)(28)

Surtax Discretionary 12B-4012(3)(4)

Tax

Attaches 12B-4011(1)

Due on Delivery 20102(4) 20108(1)(a) 12B-4011(1)

Rate 12B-4012(1)

Timber Oil Gas Mineral Contracts or Assignments 20102

12B-4013(9)

Trust

Assignment of Interest 12B-4013(29)(32)

Revocable Trust 12B-4013(32)(i)

Trustee 12B-4013(32)

Trustee Receiver in Bankruptcy 12B-4013(22)

United States Agency Instrumentality 12B-4013(6)

12B-4014(8)

Unrecorded 12B-4001(b) 12B-4003(4) Form DR-225

Form DR-228

Vendors Lien 12B-4053(18)

Wrap-Around Mortgages 12B-4013(24)

Defaulting Mortgagor 12B-4013(2)

Definitions 12B-4012(2) 12B-4052(5)

Demand Loans 12B-4053(11)

Direction by His or Her 20102(1)

Discharge of an Obligation 20102

Discretionary Surtax

General 1250167 201031

Rate and Computation 12B-4012(3)

Dissolution of Corporations 12B-4013(8)

Dissolution of Marriage Homestead Property 12B-4013013(31)

Dividends

Cash 12B-4013(8)

Stock 12B-4013(8)

Documents

Delivered in Another State 12B-4054(13)

Due Date of Tax on 20102(4) 20108(1)(a)

Executed Outside Florida 12B-4054(16)

Recordation 12B-4007

Taxable 12B-4013 12B-4053

Unsigned 12B-4054(7)

Duties Clerk of Circuit Court 12B-4001(1)(2)

-E-

Easements 12B-4013(14)

Eminent Domain Proceedings 12B-4014(13)

Eminent Domain Proceedings Threat of 12B-4013(4)

Enforceability Tax Not Paid 20108(1)(b) 12B-4052(10)

Error Deed to Correct 12B-4014(3)

Estate Planning Trusts 12B-4013(32)(i)

Exchange of Property 12B-4013(1)

Excise Tax on Documents Construction 12B-4006

Executed in Florida Notes 12B-4053(3)(32)(33)(34)

Executory Contracts 12B-4054(4)

Exempt Transactions 12B-4054

Exemptions (20102)

Certificates of Deposit 20110

Credit Debit Card Receipts 20108(2)(b)

Dissolution of Marriage Transfers of Homestead Property

Pursuant to 20102(7) 12B-4013(31)

Educational Facilities

Lease or Lease-Purchase 20124

Foreign Notes and Obligations 20123

International Banking Transactions 20123(4)

Nonprofit Organization Transfers 20102(6)

Public Agency Obligations 20124

Relocations 20102(8)

Renewal of Promissory Notes 20108 20109 201091

Student Financial Aid Promissory Notes 20108(3)

Wholesale Warehouse Mortgage Agreements Notes

Secured by 20121

-F-

Failure To Pay Tax Required 12B-4005(1)

Fair Market Value of Real Property 12B-4012(2)

12B-4013(1)(7)(8)(10)

Farmers Home Administration 12B-4002(2)(c)

Farmers Home Corporation 12B-4002(2)(b)

Federal

Construction Florida Act 12B-4006

Federal Agencies or Instrumentalities

(See Governmental Agencies)

Federal Housing Commissioner 12B-4002(2)(b)

Federal Intermediate Credit Bank 12B-4002(2)(b)

Federal National Mortgage Assn (FNMA) 12B-4002(2)(c)3

Federal Production Credit Corporation 12B-4002(2)(b)

Federal Savings and Loan Associations 12B-4002(2)(b)

Finance Charges 12B-4052(1)(a)

Financial Aid Notes 20108(3)

Financing Statements

Notation Required On 12B-4054(29)

Secured Transactions Financing Statements 20122

Taxability 12B-4054(29)

Uniform Commercial Code 12B-4054(29)

Florida Housing Finance Corp 12B-4054(26)

Foreign Notes (See Notes)

Foreclosure Sale

Assignment of Successful Bid 12B-4013(3)(28)

Conveyance in Lieu of Foreclosure 12B-4013(2)

Realty Sold 12B-4013(3) (AGO 91-0054)

Form DR-219 12B-4007(6)

Forms Public Use 12B-4003

Fraud 20116

Funeral Plots 12B-4013(13)

Future Advances on Mortgages 20108 12B-4052(10)

-G-

Gas Conveyances 12B-4013(9) 12B-4053(23)

Gift of Realty Mortgage on Property 12B-4013(21)

Gifts Re Annuity Agreements 12B-4053(17)

Generally 20101

Governmental Agencies

Administrator of Veterans Affairs 12B-4002(2)(b)

Bonds Issued by 12B-4043(5) 12B-4054(24)

Central Bank for Cooperatives 12B-4002(2)(b)

Columbia Bank for Cooperatives 12B-4002(2)(b)

Contract of Guaranty Deeds (AGO 91-0054) 12B-4014(9)

Conveyances Between 12B-4014(10)

Conveyances Exempted by US Code 12B-4014(11)

Conveyances From or to Non-Exempt Party 20101 12B-4013(5)(6)

12B-4014(8)

Counties Liability for Tax 12B-4002(3)

County Deeds 12B-4013(5)

Eminent Domain Proceedings 12B-4013(4) 12B-4014(13)

Farmers Home Administration 12B-4002(2)(c)

Name Changed to Rural DevelopmentRural Housing

Services

Farmers Home Corporation 12B-4002(2)(b)

Federal Housing Commissioner 12B-4002(2)(b)

Federal Intermediate Credit Bank 12B-4002(2)(b)

Federal National Mortgage Association 12B-4002(2)(c)

Federal Production Credit Corporation 12B-4002(2)(b)

Federal Savings and Loan Association 12B-4002(2)(b)

Foreclosure Sale (AGO 91-0054)

Government National Mortgage Assn (GNMA) 12B-4002(2)(c)

Instruments Between 12B-4002(4) 12B-4014(10)

Liability for Tax 12B-4002(2)

Municipalities Liability for Tax 12B-4002(3)

Municipality Deeds 12B-4013(5)

Neighborhood Reinvestment Corporation 12B-4002(2)(c)

Nonexempt Parties 12B-4002(3)(a) 12B-4013(5) 12B-4014(8)

12B-4053(4)

Notes 12B-4053(4)

Production Credit Corporation 12B-4002(2)(b)

Production Credit Corporation of Columbia 12B-4002(2)(b)

Reconstruction Finance Corporation 12B-4002(2)(c)

Rural DevelopmentRural Housing Services 12B-4002(2)(c)

Rural Electrification Administration 12B-4002(2)(b)

Small Business Administration 12B-4002(2)(b) (AGO 91-0054)

State Deeds 12B-4013(5)

State Liability for Tax 12B-4002(3)

United States Agencies Instrumentalities Deeds

12B-4014(8) 12B-4014(11)

Veterans Affairs Administrator of 12B-4002(2)(b)

(AGO 94-054)

Government National Mortgage Assn(GNMA) 12B-4002(2)(c)

Guaranty Mortgage 12B-4053(33)(h)

-H-

History of Documentary Stamp Tax Rates

Housing Assistance Discretionary Surtax 201031

Husband and Wife Transfers

Mortgaged Property 12B-4013(31)

-I-

Imposition of Tax

Bonds 12B-4041

Deeds 12B-4011

Notes and Mortgages 20108 12B-4051

Incorporate By Reference 20108(6) Post

Legislative Review 97-123 12B-4001(2)(c)(e)

12B-4052(6)(b)(13) 12B-4053(6)

Incorporation Express 20108(6) 12B-4052(6)(b)

Indemnification Agreement 12B-4053(33)(i)

Industrial Development Authority

Deeds 12B-4013(20)

In General 12B-4054(26)

Mortgages and Notes 12B-4054(26)

Inspection of Books and Records 20111 201132 201133

Instruments Deemed Mortgages 12B-4052(7)

Interest 20117(2)(c) 12B-4005(2) 12B-4012(5)

12B-4052(1)(a)(9)

Deficiency 20117

History of Rates

Interference with Collection Agent 20111

Interment Rights 12B-4013(13)

Internal Improvement Trust Fund 20102(6)

International Banking Transactions 20123 12B-4054(28)

Intestate 12B-4014(4)

-L-

Land Trust Assignment of Benefical Interest 20102(4) 12B-4013(29)

Leasehold Interest in Realty 12B-4013(27)

Leases

Assignments of 12B-4013(9)(27)

In General 12B-4014(7)

No Unconditional Obligation 12B-4054(8)

Purported Lease 12B-4053(2)

Reconveyance Upon Payment of Debt 12B-4014(1)

Tangible Personal Property 12B-4053(2) 12B-4054(8)

Timber Oil Gas Mineral 12B-4013(9)

Letter of Credit 12B-4053(28)(32)(k)

Liability for Tax

Assessment 12B-4002(1) 12B-4007(3) 12B-4013(5)

Cooperative Apartment 12B-4002(1)(c)

Counties 12B-4002(3)

Governmental Agencies (US) 12B-4002(2)

In General 12B-4002(1)

Municipalities 12B-4002(3)

Non-Exempt Party 12B-4002(2)(3)

State 12B-4002(3)

Lien Vendors 12B-4053(18)

Line of Credit 20109(1) 12B-4052(13) 12B-4053(28)(33)(b)

Living Trusts 12B-4013(32)(i)

Loans

Student Federal or State Assistance 20108(3) 12B-4054(25)

Multi-State 12B-4053(31)(32)

Look Only to the Land 12B-4053(24) 12B-4054(9)

Lot Purchase Agreements or Contracts 12B-4053(5) 12B-4054(10)

-M-

Master in Chancery Conveyances 12B-4013(3)

Maximum Tax on Notes or Written Obligations to Pay Money

20108(8)(1)(b) 12B-4051(2) 12B-4052(12)(e)

Military Bases 12B-4054(22)

Mineral Conveyances 12B-4013(9) 12B-4053(23)

Minimum Tax 20108(1)(b)

Deeds 12B-4012(6)

Notes and Other Promises To Pay 12B-4053(12)

Mobile Homes Deeds 12B-4013(26)

Mortgages

(See Notes)

General 20101 20108 20109 20123 12B-4053(33)(a)

Additional Mortgagee 20108(5)

Adjustable Rate Mortgages 20108(1)(b) 20109(3) 12B-4052(11)

Affordable Housing 12B-4054(26)

Agreement for Deed 20108 12B-4013(17)(18)(19) 12B-4053(24)

(Look Only to the Land) 12B-4054(9)

Agreement for Deed Nonrecourse Cancellation

12B-4014(12)

Agricultural Credit Association 12B-4002(2)(c)

Amendment 12B-4053(33)(e)

Assignment of Mortgage 12B-4053(27) 12B-4054(5) 20108

Assumption of Mortgage 12B-4052(6)(12) 12B-4053(19)(33)(g)

Bail Bond Mortgage 12B-4053(28) (33)(j)

Bankruptcy 12B-4054(30)

Certificate of Indebtedness 12B-4051(2)

Chattel Mortgage 12B-4053(8)

Collateral Security for New Loan 12B-4053(27)

Consideration for Deed 20102(1) 12B-4012(2) 12B-4013(25)

Construction Loan 12B-4052(12)(b) 12B-4013(30)

Contingent 12B-4052(1)(b)

Counties 12B-4002(3)

Cross-collateralization 12B-4053(33)

Defaulting Mortgagor 12B-4013(2)

Definition 12B-4052(7)

Enforceability in Florida Courts Advances 12B-4052(10)

Escrow 12B-4011(1)

Farmers Home Administration Name Change

See Rural DevelopmentRural Housing Services

12B-4002(2)(c)2

Federal National Mortgage Assn (FNMA) 12B-4002(2)(c)

Foreign Makers 12B-4054(27)

Future Advance Mortgages 20108 12B-4052(10)

General 20101 20108 20109 20123

Governmental Agencies 12B-4002(4)

Government National Mortgage Association (GNMA)

12B-4002(2)(c)

Guaranty Mortgages 12B-4053(33)(h)

Indemnification Agreement 12B-4053(33)(i)

Instruments Deemed Mortgages 12B-4052(7)

Leasehold Mortgages 12B-4013(27) AGO 74-350

Letter of Credit 12B-4053(28)(33)(k)

Limitation of Recovery 12B-4053(31)(32)

Line of Credit 20109(1) 12B-4052(13) 12B-4053(28)(33)(l)

Made By Non-Resident of the US 12B-4054(27)(a)1

Maximum Tax 12B-4052(12) 12B-4053(28)

Modification 12B-4052(12) 12B-4053(19)(33)(f)

Mortgagee New 20108(5)

Multiple Mortgages 20108(7)

Multi-State Mortgages 12B-4053(31) (32)

Municipalities 12B-4002(3)

Neighborhood Reinvestment Corporation 12B-4002(2)(c)

Notation on Note 20101

Obligation Secured 12B-4052(1)(b)

Open-End Mortgages 12B-4052(10)

Out of State Loans Secured by Florida Mortgage

12B-4053(31)(c)

Recorded Evidences of Obligation 12B-4053(33)(b)

Recorded In Multiple Counties Payment in one County 199135(1)

Reconstruction Finance Corp 12B-4002(2)(c)

Renewal Notes and Mortgages 20108(1)(5) 20109 12B-4052(12)

Rural DevelopmentRural Housing Services 12B-4002(2)(c)2

Satisfaction 12B-4052(12)(f)4

Securing a Guaranty 20108(7)

States Counties and Municipalities 12B-4002(3)

Subject to 12B-4053(19)

Supplemental Mortgage 12B-4053)(33)(d)

Synthetic Lease 199265(4)(b)

Tax

Computation of Tax 20108 12B-4051(1)

Due on Recordation 20108 12B-4051(1)(But See Intangible

Nonrecurring 199135 12C-2011

Liability for 20101 12B-4002(1)(a)

Rates 20108(1)

Trust Deed 20101 20108 20109 20123

12B-4053(33)(b)

Unenforceable 20108(1) 12B-4052(10)

United States Issued to 12B-4002(2) 12B-4014(9)

Unrecorded 20108(1) 20109 Form DR-228

Wrap-Around Mortgage 12B-4013(24) 12B-4053(25)

Weinberg Clause 12B-4053(24)

Wholesale Warehouse Agreements 20121 20123 12B-4054(3)

Municipalities (See Governmental Agencies)

-N-

National Banks not exempt 12B-4053(13)

Neighborhood Reinvestment Corporation 12B-4002(2)(c)

Nonexempt Party 20101 12B-4002(2)(3)

Nonpayment of Tax 20108(1)(b) 20112 12B-4052(10)

Nonprofit Organization 20102(6) 12B-4014(14) 12B-4053(14)

Nonregistered Taxpayers 12B-4001(a) 12B-4003(4)

Notation 12B-4001(1)(b)

Notes 20108

(See Also Mortgages)

Acceptances 12B-4053(7)(26)

Additional Obligor 20109 12B-4052(12) 12B-4053(19)

Add-On or Supplemental Agreement 12B-4053(6)

Affordable Housing 12B-4054(26)

Agreement for Deed 12B-4053(24) 12B-4054(9)

Annuity Agreement 12B-4053(17)

Assignment of Conditional Sale Contract 12B-4054(6)

Assignment of Mortgage 12B-4053(27) 12B-4054(5)

Assignment of Note to New Holder Payee 12B-4013(9)(19)

12B-4052(5) 12B-4053(21)(27) 12B-4054(5)

Assumption of Note andor Mortgage 12B-4053(19)

Avoidance of Tax 20120

Bail Bond Note 12B-4053(28)(33)(j)

Bankers Acceptances-Payable on Demand 12B-4054(20)

Bankers Acceptances 12B-4053(16)

Banks National or State 12B-4053(13)

Bills of Exchange 12B-4053(30)(a)

Cashiers Check 12B-4054(12)

Certificate of Deposit 12B-4054(2)

Certificate of Indebtedness Definition 12B-4052(8)

Certified Check 12B-4053(7)

Chattel Mortgage 12B-4053(8)

Churches 12B-4053(14)

COD Order 12B-4054(15)

Computation of Tax 20108 12B-4052(1)

Contingent Obligations 12B-4054(4)

Contract for Deed 12B-4053(24)

Contracts-Convey Interest in Realty 12B-4053(23)

Credit Unions-Promise to Pay 12B-4053(10)

Credit Unions Written Obligation To Pay Money

12B-4054(23)

Definition Written Obligation to Pay Money

12B-4052(6)

Delivered in Another State Unsecured 12B-4053(34)

Demand Loans 12B-4053(11)

Excise Tax on Promise to Pay 12B-4052(6)

Executed in Another State Assigned in Florida

12B-4054(14)

Brought into State for Collection 12B-4054(17)

Out of State Loans 12B-4053(31)(34)

Payable Outside Florida 12B-4054(16)

Transferred to Florida 12B-4054(13)

Executed in Florida

Delivered in Florida 12B-4053(28)

Execution Payment in Full 12B-4053(22)

Made in Florida 12B-4053(3)

Mailed to amp Payable by Florida Lender 12B-4053(9)

Mailed To Out-of-State Bank 12B-4053(3)

Express Incorporation 20108(6)

Farmers Home Administration Name Change

Rural DevelopmentRural Housing Services

12B-4002(2)(c)2

Federal National Mortgage Association (FNMA)

12B-4002(2)(c)3

Finance Charges Miscellaneous Charges 12B-4052(1)(a)

Financial Aid Promissory Notes 20108(3) 12B-4054(25)

Financing Statements-Uniform Commercial Code

12B-4054(29)

Foreign Notes 20123 12B-4053(30) 12B-4054(27)

Future Advance Notes 12B-4052(10)

Generally 20108

Given to Credit Unions 12B-4053(10)

Government National Mortgage Association (GNMA)

12B-4002(2)(c)

Governmental Agencies 12B-4002(2)(3)

Governmental Agencies or Instrumentalities Executions to

12B-4053(4)

Governmental Entities Executions By 12B-4002(3)(b)

12B-4054(24)

Industrial Development Authorities 12B-4054(26)

Interest 12B-4052(1)(a)(9) 12B-4054(1)(a)

International Banking Transactions 12B-4053(30)

12B-4054(28)

Lease-Tangible Personal Property 12B-4053(2)

Leases 12B-4054(8)

Letter of Credit Note 12B-4053(28)(32)(k)

Limitation on Tax 12B-4053(28)

Line of Credit Note 12B-4052(13) 12B-4053(28)(32)(l)

Master Notes 12B-4053(28)

Maximum Tax 20108(1)(a) 12B-4053(28)

Military Bases 12B-4054(22)

Mineral Contracts 12B-4053(23)

Minimum Tax 20108(1)(a)(b)12B-4053(12) Mortgage20108(1)(b)

Modifications 12B-4052(12) 12B-4053(19) (See Mortgages)

Assignment 12B-4053(27) 12B-4054(5)

Definition 12B-4052(7)

Letter of Credit 12B-4053(33)(k)

Line of Credit 12B-4052(13) 12B-4053(33)(l)

Multi-state Loans 12B-4053(31) (32)

Nonexempt Parties 12B-4002(2)(3)(a)

Non-Profit Church Corporation 12B-4053(14)

Notes Combined 34(12)

Notes Unsigned 12B-4054(7)

Obligor Resides within US 12B-4054(27)(a)(3)

Original Obligor Only Signs 12B-4052(12)

Out-of-State Loans 12B-4053(31)(32)(34)

Pawn Tickets 12B-4054(21)

Payable in Florida 12B-4053(9)

Payable on Demand 12B-4053(16)

Payment in Full After Execution 12B-4053(22)

Principal Increased 12B-4052(12)

Production Credit Corp 12B-4002(2)(b)

Production Credit Corp of Columbia 12B-4002(2)(b)

Promissory Notes 12B-4053(1)

Promise to Pay Definition 12B-4052(5)

Public Agency Obligations Exemption 20124

Purchase of Personal Property in Florida

12B-4053(30)(b)

Rate of Tax 12B-4051(1) and History of Documentary

Stamp Tax Rates

Recorded Evidences of Obligations 12B-4053(33)

Registered Security Dealers 12B-4054(1)

Religious Bodies 12B-4053(14)

Renewals

General 20108(5) 20109 201091

Notes and Mortgages 20109 201091 12B-4052(12)

12B-4053(28)

Proof of Payment 12B-4052(12)(f)3b

Security Agreements 12B-4052(12)

Trust Deeds 12B-4052(12)

Retail Installment Contract 12B-4052(2)(4)

Retain Title Contract 12B-4053(15)

Revocable Trust 12B-4013(32)(i)

Revolving Charge Account Agreements 12B-4053(20)

Revolving Charge Accounts 12B-4052(3) 12B-4054(11)

Revolving Line of Credit 20109(1) 12B-4052(13)

Right to Rescind-Lot Purchase Contracts 12B-4053(5)

12B-4054(10)

Rural Electrification Admin 12B-4002(2)(b)

Salary Assignments 12B-4053(21)

Sales Slips Containing Written Obligation to Pay Money

12B-4053(20)

Savings and Loan Associations 12B-4053(13)

Scope of Tax 12B-4051(1)

Secure a Guaranty 20108(7)

Signature Required 12B-4006(4) 12B-4053(1)

Signed Out-of-State Payable in Florida 12B-4053(9)

Small Business Administration 12B-4002(2)(b)

Student Loans

Exemption for Some Notes 12B-4054(25)

Merely guaranteed by Federal Govt 12B-4053(29)

Substituted Obligor 12B-4052(12) 12B-4053(19)

Supplemental Agreements 12B-4053(6)

Surety Bonds 12B-4054(18)

Tangible Personal Property 12B-4054(8)

Tax

Due 12B-4053(22)

Rates 12B-4051(1)

Taxable Documents 12B-4052(5)

Timber Contracts 12B-4053(23)

Title Delayed Until Full Payment 12B-4053(15)

Trade Acceptances 12B-4053(16) 12B-4054(20)

Travel Checks 12B-4054(19)

Unenforceable 20108(1) 12B-4052(10)

Unrecorded Documents 20108(1) Forms DR-225 DR-228

Unsigned Notes 12B-4054(7)

Vendors Lien 12B-4053(18)

Wage Assignments 12B-4053(21)

Wholesale Warehouse Mortgage

Agreements 20121 20123 12B-4054(3)

Wrap-Around Notes 12B-4053(25)

Written Obligations to Pay Money 12B-4006(4)

12B-4052(1)(a) 12B-4053(1)(6)

-O-

Obligations to Pay Money 20108 20109 12B-4051 12B-4053

Obligor Additional 20109 12B-4052(12)

Oil Conveyances 12B-4013(9)

Option to Purchase Real Estate

Rescind 12B-4053(5)

Transfer of 12B-4013(19)

Original Obligor 20109 12B-4052(12)

Other Promises to Pay Money (See Tax Attaches)

Out of State Loans 12B-4053(31)(32)

Overpayment of Tax 12B-4004

-P-

Package Deals 12B-4013(23)

Partition Deed 12B-4014(6)

Partnership

Deeds 12B-4013(10)

Conversions 6208902

Property transfers to partners 20102(5)

Pawn Tickets 12B-4054(21)

Payable on Demand 12B-4053(16)

Payee New 20108(5)

Payment of Tax

Clerk of Court Recorded Documents 12B-4001(a)

Failure to Pay 12B-4005(1)

Notes Notation on 20108(1)(b)

Surety Bond 12B-4054(18)

Unrecorded Documents

Clerk of Court 12B-4001(b)5

Registered Taxpayers 201133 12B-4001(b)

Notation Required 12B-4001(b)

Unregistered Taxpayers 20117 12B-4001(3)

Penalties

Deficiency Penalties and Interest 20117 12B-4052(9)

Failure to Pay Interest on 12B-4005(2)

Failure to Pay Tax Required 20117 12B-4005(1)

History of Penalties

Improper Amount of Tax Paid 12B-4005(1)

Interest 12B-4005(2) 12B-4012(5)

On Unrecorded Documents (since 4-1-97) 201133(7)

Personal Representative of Will 12B-4014(4)

Principal Transfers from Agent 12B-4014(5)

Unlawful Acts

Administrative penalties 201133(4) 20117

Criminal activities

Clerks of Courts Failure to Report

Violations 20112

Enforcement Procedures Interference 20111

Failure to Pay Tax 20108 20117 20120

Promissory Notes Unlawful Use of Renewal

Exemptions 20120

Stamps Counterfeiting or Fraudulent Use

20118

Deficiency Penalties and Interest 201133

Registered Collection Agents 201133

Personal Representative of Will 12B-4014(4)

Principal Transfers from Agent 12B-4014(5)

Production Credit Corporation 12B-4002(2)(b)

Production Credit Corporation of Columbia 12B-4002(2)(b)

Promise to Pay (amp See Notes) 12B-4052(6) 12B-4053(1)

Property Other Than Money 20102 12B-4012(2)(b)

Purchase Supplemental Agreement 12B-4053(6)

Purchaser (See De Maria 338 So 2d 838)

Purported Lease 12B-4053(2)

-R-

Rate of Tax

Bonds 20107 12B-4041(2)

Deeds Documentary Stamps 20102 12B-4012(1)

Discretionary Surtax 12B-4012(3)

History of Documentary Stamp Tax Rates

Notes and Mortgages 20108 12B-4051(1)(2)

Written Obligations To Pay Money 12B-4051(1)(2)

12B-4052(6)

Real Property Transfers 20102 (See Deeds)

Receiver Bankruptcy Deeds 12B-4013(22)

Reconstruction Finance Corporation 12B-4002(2)(c)

Reconveyance of Realty 12B-4014(1)

Recordation of Documents

Bankruptcy 12B-4054(30)

Form DR-219 Condition Precedent to Recording

12B-4007(2)(6)

In General 201132 12B-4007 12B-4013(23)

Mortgages 12B-4051(2) 12B-4052(1)(b)(11) 12B-4053(8)

Without Proper Tax 201132 12B-4005

Refunds 12B-4004

Registered

Security Dealers 12B-4054(1)

Taxpayers Unrecorded Documents 201133(1) 12B-4001(b)

12B-4003(3)(4) Form DR-225

Remittance by Collection Agents 20111(2) 201132 201133

Renewals 20108(5) 12B-4006(4) 12B-4051 12B-4052(5)(12)

12B-4053(1)(19)(28)

Reporting Nonpayment of Tax 20112

Residential Cooperative Documents 20102(2)

Retail Charge Accounts Unsecured Notes 20108(2)(a)

Retail Installment Contract Definition 12B-4052(2)(4)

Retain Title Contracts 12B-4053(15)

Revenue Distribution 20115

Revocable Trust 12B-4013(32)(i)

Revolving Charge Accounts

Activated with Credit Card Charge Card or Debit Card

12B-4053(20)

Definition 12B-4052(3)

No Promise To Pay In Sales Slip 12B-4054(11)

Sales Slip Containing Promise To Pay 12B-4053(20)

Revolving Obligation 20109(1)

Right to Rescind 12B-4053(5) 12B-4054(10)

Rural DevelopmentRural Housing Services 12B-4002(2)(c)2

Rural Electrification Admin 12B-4002(2)(b)

-S-

Salaries and wages Assignments of 20108(1) 12B-4051(1)

12B-4052(5) 12B-4053(21)

Satisfaction Lien of Record 12B-4013(2)

Savings and Loan Associations

Deeds 12B-4013(16)

General 12B-4002(2) 12B-4014(9)

Notes 12B-4053(13)

Scope of Tax

Bonds 20101 20107 20108(4) 20115(1)(14)

12B-4041(1) 12B-4043 12B-4054(18)

Certificates of Indebtedness 12B-4041(1) 12B-4042

12B-4051(2) 12B-4052(8)

Deeds 12B-4011(1) 12B-4012(1)

Notes and Mortgages 20108(2) 12B-4006(4) 12B-4043

12B-4051(1)(2) 12B-4052(1)(5)

12B-4053(24)(25)(28)(29)(30)

Scriveners error 12B-4014(3)

Secured Transactions Financing Statements 20122 12B-4054(29)

Security Agreements 20108 20109 20123(2)(a) 12B-4051(2)

12B-4052(5) 12B-4053(28)(33) 12B-4054(27)(29)(30)

Security Dealers 12B-4054(1)

Security for Debt Deeds 12B-4014(1)

Sepulcher Rights 12B-4013(13)

Settlement or Compromise Tax Liability

Interest and Penalties 20117 12B-4005(1)

Sheriff Conveyance 12B-4002(4)(b) 12B-4013(3)

Signature Required Notes 12B-4006(1) 12B-4053(1)(9) 12B-4054(7)

Small Business Administration 20124 12B-4002(2)(b) (AGO 91-0054)

Stamps No longer sold after 4-1-97

Cancellation 20114

Counterfeit 20118(3)

Exceptions to use 201132 201133

Failure to cancel 20117(1)

Fraud 20116 20118

Illegal use 20118

Method of affixing 20113 20114

Preparation and distribution 20113

Use continued after 3-31-97 20113 (See Tax

Unrecorded Documents)

State (See Governmental Agencies)

Stock Transactions (Repealed)

Stock Certificates

Certificate of Indebtedness 20101 20108(1)(b)(7) 12B-4052(8)

Dividend Conveyance of Property in Lieu of 12B-4013(8)

Strict Construction Taxpayer Favored 12B-4006(3)

Student

Financial Assistance Promissory Notes 20108(3)

Loans 12B-4053(29) 12B-4054(25)

Subdividers Bonds 12B-4043(3)

Supplemental Agreement 12B-4053(6)

Surety Bonds 12B-4043(2) 12B-4054(18)

Surtax 201031 12B-4004(1) 12B-4012(3)(5) 12B-4013(26)(a)

-T-

Tangible Personal Property Leased 12B-4053(2)(30)(b)

Tax

Assessment Collection amp Forms 12B-4003 12B-4053(29)

12B-4054(25)

Attaches

Deeds on Execution 20102(1)(4) 12B-4011(1) 12B-4014(6)

Mortgages on Recordation 20101 201022 20117(2)

20108(1) 12B-4051(2)

(If not recorded See Notes Unrecorded)

Notes Unrecorded 20108(1)(a) Forms DR-225 DR-228

Due on Execution 20108(1)(a)

Other Promises to Pay Money 20108(1)

Collection on Unrecorded Documents

Without Affixing Stamps 201133

Computation on Promises to Pay 12B-4052(9)

Distribution 20115

Enforceability Tax Unpaid (See 199135 amp 12C-2011)

20108(1)(b) 12B-4013(18) 12B-4052(10)

Failure To Pay Full Amount 12B-4005(1)

Forms 12B-4003(3)

History of Tax Rates

Instrument 12B-4002(1)(b)

Liability for 20117 12B-4002

Maximum Tax 20108(1)(b) 12B-4051(1)(2) 12B-4052(12)(e)

Minimum Tax 20108(1)(b) 12B-4012(6) 12B-4053(12)

Rates

Recorded Documents 12B-4001(a)

Responsibility for Paying Correct Amount 12B-4007(4)

Tax Warrant Satisfied 12B-4003(2)

Taxability 20108(6) 12B-4002(1)(b) 12B-4052(6)(b)1

Unenforceable if Tax Not Paid 20108(1)(b) 12B-4052(10)

Unrecorded Documents

Clerk of Court 12B-4001

Forms 12B-4003(g)(h)(k)

Nonregistered Taxpayers 12B-4001(3) 12B-4003(4)

Registered Taxpayers 12B-4001(2) 12B-4003(3)

Returns for Payment 12B-4003(3)(4)

When Tax is Due (See History of Tax Rates) 12B-4013(29)

12B-4052(22) 12B-4054(27)(a)

Taxable Documents 12B-4052(5) 12B-4053

Taxpayer Favored Strict Construction 12B-4006(3)

Timber Conveyances 12B-4013(9) 12B-4053(23)

Trade Acceptances 12B-4053(16) 12B-4054(20)

Transfer of Option to Purchase Real Estate 12B-4013(19)

Travel Checks 12B-4054(19)

Trusts

Assignment of Beneficial Interest 12B-4013(29)

Revocable Trust 12B-4013(32)(i)

Trust Deeds

General 20101 20108 20109 20421 20123

Securing Bond 12B-4042(1)

Trustees

Bankruptcy Deeds 12B-4013(22) 12B-4014(15) 12B-4054(30)

Deeds To or By Trustee 12B-4013(32)

-U-

UCC-1 (Uniform Commercial Code) 20122 12B-4054(29)

Unconditional Obligation 12B-4053(2) 12B-4054(8)

Undisbursed Amounts 12B-4052(12)

Unenforceable Documents 20108(1)(b) 12B-4013(18) 12B-4052(10)

(And See Intangible Nonrecurring 199135 12C-2011)

United States Agencies Instrumentalities

(See Governmental Agencies) 12B-4053(4)

Unlawful acts Penalties

Administrative Penalties 201133(4)(7) 20117 12B-4005

Criminal Activities

Clerks of Courts Failure to Report Violations

20112

Enforcement Procedures Interference 20111(1)

Failure to Pay Tax 20108(1)(b) 20117 20120 20122

Promissory Notes Illegally Avoiding Tax on Notes 20120

12B-4005

Stamps Counterfeiting or Fraudulent Use 20118

Deficiency Penalties and Interest 201133 12B-4005

Registered Collection Agents 201133

Unrecorded Documents

General201132 201133 12B-4001(1)(b) 12B-4003(3)(4)

Collection Without Affixing Stamps 201133

Unsigned Documents 12B-4054(7)

Unsigned Notes 12B-4006(4) 12B-4054(7)

-V-

Vendors Liens 12B-4053(18)

Veterans Affairs Administrator of 12B-4002(2)(b)

-W-

Wage Assignments 20108 12B-4053(21)

Weinberg Clause 12B-4053(24) 12B-4054(9)

Wholesale Warehouse Mortgage Agreements 20121 20123 12B-4054(3)

Wrap-Around Mortgages 12B-4013(24)

Wrap-Around Note 12B-4053(25)

Written Obligations to Pay 12B-4051(1) 12B-4052(6) 12B-4053(6)

12B-4054(3) (See Deeds Agreement for Deed Notes Mortgages)