SPECIAL DISABILITY TRUST FUND, APPELLANT,
v.
SUPER FOOD SERVICES AND CONTINENTAL INSURANCE CO., APPELLEES
SPECIAL DISABILITY TRUST FUND, APPELLANT,
SUPER FOOD SERVICES AND CONTINENTAL INSURANCE CO., APPELLEES
544 So. 2d 291
Florida District Court of Appeal, First District (1989)
Caution
Cited by 4 cases
Opinion of the Court
PER CURIAM.
REVERSED. Finding that the pivotal issue raised in this appeal is controlled by Special Disability Trust Fund v. Brevard County Board of Public Instruction, 9 FCR 164, 166 (Feb. 2, 1975), cert. den., 320 So. 2d 392 (Fla.1975), and further that the employer/carrier did not file their claim for reimbursement within 60 days as required by section 440.49(2)(g), Florida Statutes (1983), we reverse. In view of this holding, we find it unnecessary to reach the other issues raised.
BOOTH, JOANOS and MINER, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
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Computer Sales Int'l, Inc. v. State, 656 So. 2d 1382 (Fla. 1st DCA 1995)…erly considered as part of the same contract, clearly the taxability and the amount of the tax due are capable of being determined from the four corners of the face and form of the contract. See Department of Revenue v. Lincoln Pointe Assocs., Ltd., 544 So. 2d 291 (Fla. 1st DCA 1989). In its motion for rehearing, CSI cites Maas Bros., Inc. v. Dickinson, 195 So. 2d 193 (Fla.1967); Choctawhatchee Electric Cooperative, Inc. v. Green, 132 So. 2d 556 (Fla.1961), cert. denied, 369 U.S. 829, 82 S.Ct. 844, 7 L.Ed.2d…1 / 2
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Barnett Bank OF S. Fla. v. State, 571 So. 2d 527 (Fla. 3d DCA 1990)…ts in Section 201.08(1) that are subject to documentary stamp taxation. As a final note, we recognize that the most recent case dealing with this issue, after the 1977 amendments, is the case of Department of Revenue v. Lincoln Pointe Assoc., Ltd., 544 So. 2d 291 (Fla. 1st DCA). In the Lincoln Pointe case, the First District Court of Appeal held that the tax is to be determined based on the information on the face of the document recorded and not on information derived from other documents.2, 3 [*530] As the…
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Dep't OF Revenue v. Citizens Nat'l Bank OF Leesburg, 618 So. 2d 252 (Fla. 5th DCA 1992)…rument are independent of its provisions modifying the payment terms of the original loan agreement. Thus, the trial court properly concluded that these transactions were future advances. See Department of Revenue v. Lincoln Pointe Associates, Ltd., 544 So. 2d 291 (Fla. 1st DCA1989). AFFIRMED. GOSHORN, C.J., and W. SHARP, J., concur. . Documentary stamp tax is an excise tax on the promise to pay and the tax is measured by the amount financed. The tax is on the document itself and not on the transaction con…1 / 2
Authorities Cited
- Brevard Cnty. Bd. OF Pub. Instruction v. Special Disability Tr. Fund, 320 So. 2d 392 (Fla. 1975)
- Crown Colony Club Ltd. v. Christl M. Honecker, 320 So. 2d 392 (Fla. 1975)