RSA 12B-4.011 Imposition of Tax

• Library: Florida Administrative Code
• Edition: 2023
• Currency: Current through Reg. 49, No. 248; December 26, 2023
• Citation: RSA 12B-4.011
• Year: 2023

(1) Scope of Tax: Section RSA undefinedTax on deeds and other instruments relating to real property or interests in real property201.02, F.S., imposes a tax on deeds, instruments, or writings, whereby any lands, tenements, or other realty, or any interests therein is granted, assigned, transferred, or otherwise conveyed to, or vested in the purchaser, or any other person by his direction. The tax attaches at the time the deed or other instrument of conveyance is delivered, irrespective of the time when the sale is made. Deeds deposited in escrow become subject to the tax upon delivery to the grantee.

(2) Taxable Conveyances: Tax must be paid on all taxable conveyances regardless of where the document may be made, executed, or delivered. (1932 Op. Att'y. Gen. Fla. 1931-32 Biennial Report, Page 979 (May 20, 1932))

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Notes:

History: Revised 8-18-73, Formerly 12A-4.11, Amended 11-29-79, Formerly 12B-4.11, Amended 12-5-89, 12-30-97.

Source: Rulemaking Authority RSA 201.11(1), RSA 213.06(1) FS. Law Implemented RSA 201.02 FS.