1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 201 Excise Tax On Documents
201.24 Obligations of municipalities, political subdivisions, and agencies of the state.
201.24 Obligations of municipalities, political subdivisions, and agencies of the state.--There shall be exempt from all taxes imposed by this chapter:
(1) Any obligation to pay money issued by a municipality, political subdivision, or agency of the state.
(2) Any assignment, transfer, or other disposition, or any document, which arises out of a rental, lease, or lease-purchase for real property agreement entered pursuant to s. 235.056(2) or (3).
History.--s. 10, ch. 79-350; s. 2, ch. 88-119; s. 29, ch. 95-269; s. 2, ch. 98-264.
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