2019 Florida Statutes
Title XXXVI - Business Organizations
Chapter 609 - Common-Law Declarations of Trust
609.051 - Shares, Personal Property.
609.051 Shares, personal property.—Shares, however designated, in such trusts are declared for purposes of taxation, to be personal property, and not interest in land, notwithstanding the nature of the property of which the trust shall consist unless otherwise provided in the trust instrument.
History.—s. 3, ch. 63-488.
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