Senate Bill sb2140

    Florida Senate - 2004                                  SB 2140

    By Senator Fasano





    11-1635-04

  1                      A bill to be entitled

  2         An act relating to the excise tax on documents;

  3         amending s. 201.02, F.S.; exempting documents

  4         conveying a realty interest related to the

  5         final disposition of human remains from the

  6         tax; providing an effective date.

  7  

  8  Be It Enacted by the Legislature of the State of Florida:

  9  

10         Section 1.  Subsection (10) is added to section 201.02,

11  Florida Statutes, to read:

12         201.02  Tax on deeds and other instruments relating to

13  real property or interests in real property.--

14         (10)  Taxes imposed by this section do not apply to a

15  document that assigns, transfers, or otherwise conveys an

16  interest in realty related solely to the final disposition of

17  human remains, including, but not limited to, cemetery lots,

18  interment rights, or sepulcher rights.

19         Section 2.  This act shall take effect July 1, 2004.

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22                          SENATE SUMMARY

23    Exempts transfers of realty related to final disposition
      of human remains from the excise tax on documents.
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CODING: Words stricken are deletions; words underlined are additions.