Legal Opinion
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Florida Attorney General Reports
Decided November 12, 1976Published
1Opinion of the Court
QUESTION: Does the Department of Revenue have the discretionary authority to assess the documentary stamp tax penalty, or any portion thereof, found in s. 201.17(2), F. S. 1975?
SUMMARY: Section 201.17(2), F. S. 1975, the documentary stamp tax penalty statute, has been judicially construed as providing a mandatory rather than a discretionary penalty. Consequently, the Department of Revenue is without authority to assess less than the full penalty provided therein. Section 201.17(2), F. S. 1975, provides: Any document, instrument, or paper upon which the tax under this chapter is imposed and…
2Cases cited2 opinions
- DOMINION LAND & T. CORP. v. Department of RevenueSupreme Court of Florida · 1975
- Associated Dry Goods Corp. v. Dept. of Rev.District Court of Appeal of Florida · 1976