1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 201 Excise Tax On Documents
201.131 Metering machines.
1201.131 Metering machines.--
(1) The taxes imposed by this chapter may also be paid through the use of excise tax on documents stamp insignia to be applied by the use of metering machines. The Department of Revenue shall prescribe and promulgate appropriate rules and regulations governing the use of metering machines, the procedure for the payment of such excise taxes on documents through the use thereof, requiring adequate surety bonds of the nongovernmental users thereof to assure the proper use of such machines and the payment of all excise taxes on documents, and all other rules and regulations necessary and proper to govern the use of same.
(2) Users of such metering machines will have to supply such machines at their own expense.
(3) All provisions of this chapter governing the use of excise tax in documents stamps and pertaining to the payment of such excise taxes through the use of stamps shall likewise be applicable, where appropriate, to the payment of such taxes through the use of metering machines.
History.--s. 3, ch. 57-107; ss. 21, 35, ch. 69-106; s. 13, ch. 96-395.
1Note.--Repealed April 1, 1997, by s. 13, ch. 96-395.
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