22290714, 12B-4.013 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 22290714

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

DOCUMENTARY STAMP TAX

Overview

RULE:

12B-4.013

Conveyances Subject to Tax

PURPOSE:

The purpose of the proposed amendments to Rule 12B-4.013, F.A.C., is to implement statutory changes required by Section 4, Chapter 2019-42, L.O.F., as well as remove obsolete language.

SUBJECT:

The documentary stamp tax exemption for deed transfers of homestead property between spouses.

RULEMAKING AUTHORITY:

201.11, 213.06(1), F.S.

LAW:

201.01, 201.02, 201.08, 201.09, 201.10, 201.11, 201.21, 201.22, 201.23, 201.24, 517.32, F.S.

PRINT PUBLISH DATE:

8/21/2019 Vol. 45/163

RELATED STATUTES
AND LAWS:

201.11, 213.06(1), F.S., 201.01, 201.02, 201.08, 201.09, 201.10, 201.11, 201.21, 201.22, 201.23, 201.24, 517.32, F.S.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12B-4.013&PDate=8/21/2019&Section=1

REFERENCE MATERIALS:

No reference(s).

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