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Randy Miller Executive Director, Department of Revenue Tallahassee

QUESTION:

Are Florida documentary stamp taxes imposed by ch. 201, F. S., due and owing on the promissory notes described in the three situations presented in the following statement of facts?

SUMMARY:

Until judicially or legislatively clarified or determined to the contrary, promissory notes, nonnegotiable notes, written obligations to pay money, or assignments of salaries, wages, or other compensation which have not been made, executed, delivered, sold, transferred, or assigned, within the purview of s. 201.08, F. S., in Florida…