# Fla. Stat. § 215.07: 215.07 Preference of state in case of insolvency

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.07

## Section

- **Citation:** Fla. Stat. § 215.07
- **Heading:** 215.07 Preference of state in case of insolvency
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 215 / Section 215.07

## Text

When any revenue officer or other person now indebted or hereafter becoming indebted to the state, by bond or otherwise, shall become insolvent, or when the estate of any deceased debtor in the hands of executors or administrators shall not be sufficient to pay all the debt due from the deceased, the debt due to the state shall be first satisfied; and the priority established shall be deemed to extend as well to cases in which a debtor, not having sufficient property to pay all his or her debts, shall make a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed or absent debtor shall be attached by process of law, as to cases in which the party shall be insolvent.

History: s. 5, Feb. 10, 1832; RS 410; GS 602; RGS 1037; CGL 1348; s. 1139, ch. 95-147.

## Nearby sections

- [Fla. Stat. § 215.01 215.01 Fiscal year.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.01.md)
- [Fla. Stat. § 215.02 215.02 Manner of paying money into the Treasury.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.02.md)
- [Fla. Stat. § 215.03 215.03 Party to be reimbursed on reversal of judgment for state.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.03.md)
- [Fla. Stat. § 215.04 215.04 Department of Financial Services to report delinquents.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.04.md)
- [Fla. Stat. § 215.05 215.05 Department of Financial Services to certify accounts of delinquents.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.05.md)
- [Fla. Stat. § 215.06 215.06 Certified accounts of delinquents as evidence.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.06.md)
- [Fla. Stat. § 215.07 215.07 Preference of state in case of insolvency.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.07.md)
- [Fla. Stat. § 215.08 215.08 Delinquent collectors to be reported to state attorney.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.08.md)
- [Fla. Stat. § 215.09 215.09 Delinquent collectors; forfeiture of commissions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.09.md)
- [Fla. Stat. § 215.10 215.10 Delinquent collectors; suspension.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.10.md)
- [Fla. Stat. § 215.11 215.11 Defaulting officers; Department of Financial Services to report to clerk.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.11.md)
- [Fla. Stat. § 215.12 215.12 Defaulting officers; duty of clerk.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.12.md)
- [Fla. Stat. § 215.15 215.15 School appropriations to have priority.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.15.md)
- [Fla. Stat. § 215.16 215.16 Appropriations from General Revenue Fund for public schools, state institutions of higher learning, and community colleges; reduction.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.16.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C215_S215.07. Check the current official text before relying on it. Not legal advice.