Senate Bill sb2376
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Florida Senate - 2002 SB 2376
By Senator Sebesta
20-1678-02
1 A bill to be entitled
2 An act relating to the excise tax on documents;
3 amending s. 201.02, F.S.; exempting transfers
4 between spouses from the tax on deeds and other
5 instruments relating to real property or
6 interests therein; providing an effective date.
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8 Be It Enacted by the Legislature of the State of Florida:
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10 Section 1. Subsection (7) of section 201.02, Florida
11 Statutes, is amended to read:
12 201.02 Tax on deeds and other instruments relating to
13 real property or interests in real property.--
14 (7)(a) Taxes imposed by this section do not apply to a
15 deed, transfer, or conveyance between spouses.
16 (b) Taxes imposed by this section do not apply to a
17 deed, transfer, or conveyance between spouses or former
18 spouses pursuant to an action for dissolution of their
19 marriage wherein the real property is or was their marital
20 home or an interest therein. Taxes paid pursuant to this
21 section shall be refunded in those cases in which a deed,
22 transfer, or conveyance occurred 1 year before a dissolution
23 of marriage. This paragraph subsection applies in spite of any
24 consideration as defined in subsection (1). This paragraph
25 subsection does not apply to a deed, transfer, or conveyance
26 executed before July 1, 1997.
27 Section 2. This act shall take effect July 1, 2002.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2002 SB 2376
20-1678-02
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2 SENATE SUMMARY
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Exempts all transfers between spouses from the
4 documentary stamp tax on deeds and other instruments
relating to real property. Present law exempts such
5 transfers only pursuant to an action for dissolution of
marriage.
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CODING: Words stricken are deletions; words underlined are additions.