# Fla. Stat. § 201.07: 201.07 Tax on bonds, debentures, and certificates of indebtedness

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.07

## Section

- **Citation:** Fla. Stat. § 201.07
- **Heading:** 201.07 Tax on bonds, debentures, and certificates of indebtedness
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 201 / Section 201.07

## Text

On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any corporation with interest coupons or in registered form, on each $100 of the face value or fraction thereof, the tax shall be 35 cents; provided, however, that only that part of the value of the bonds, debentures, or certificates of indebtedness issued by any such person, the property of which is located within the state shall bear to the whole value of the property described in said instrument or obligation shall be taxed hereunder.

History: s. 1, ch. 15787, 1931; CGL 1936 Supp. 1279(111); s. 4, ch. 63-533; s. 9, ch. 90-132; s. 6, ch. 92-317.

## Nearby sections

- [Fla. Stat. § 201.01 201.01 Documents taxable, generally.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.01.md)
- [Fla. Stat. § 201.02 201.02 Tax on deeds and other instruments relating to real property or interests in real property.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.02.md)
- [Fla. Stat. § 201.07 201.07 Tax on bonds, debentures, and certificates of indebtedness.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.07.md)
- [Fla. Stat. § 201.08 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.08.md)
- [Fla. Stat. § 201.09 201.09 Renewal of existing promissory notes and mortgages; exemption.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.09.md)
- [Fla. Stat. § 201.10 201.10 Certificates of deposit issued by banks exempt.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.10.md)
- [Fla. Stat. § 201.11 201.11 Administration of law by Department of Revenue.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.11.md)
- [Fla. Stat. § 201.12 201.12 Duties of clerks of the circuit court.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.12.md)
- [Fla. Stat. § 201.13 201.13 Department of Revenue to furnish stamps for tax for specified period.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.13.md)
- [Fla. Stat. § 201.14 201.14 Cancellation of stamps when used.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.14.md)
- [Fla. Stat. § 201.15 201.15 Distribution of taxes collected.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.15.md)
- [Fla. Stat. § 201.16 201.16 Other laws made applicable to chapter.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.16.md)
- [Fla. Stat. § 201.17 201.17 Penalties for failure to pay tax required.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.17.md)
- [Fla. Stat. § 201.18 201.18 Penalties for illegal use of stamps.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.18.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C201_S201.07. Check the current official text before relying on it. Not legal advice.