| 1 | A bill to be entitled |
| 2 | An act relating to the excise tax on documents; amending |
| 3 | s. 201.02, F.S.; providing for nonapplication of tax to |
| 4 | the addition or removal of names of spouses to certain |
| 5 | documents; providing an effective date. |
| 6 |
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| 7 | Be It Enacted by the Legislature of the State of Florida: |
| 8 |
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| 9 | Section 1. Subsection (11) is added to section 201.02, |
| 10 | Florida Statutes, to read: |
| 11 | 201.02 Tax on deeds and other instruments relating to real |
| 12 | property or interests in real property.-- |
| 13 | (11) Taxes imposed by this section do not apply to the |
| 14 | addition or removal of the name of a spouse as a joint tenant |
| 15 | with right of survivorship or holder of a life estate or |
| 16 | remainder interest in property to or from any deed or other |
| 17 | instrument relating to real property or an interest in real |
| 18 | property in the absence of any consideration paid or given and |
| 19 | upon which deed or other instrument the taxes imposed by this |
| 20 | section have previously been paid. |
| 21 | Section 2. This act shall take effect upon becoming a law. |