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Florida Florida Statutes

§ 201.091 — Correction of prior error

FS § 201.091Ch. 201

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If the only reason a document is not exempt from tax pursuant to s. 201.09 is the nonpayment or underpayment of tax on the document evidencing the original contract and obligation or the original primary debt or mortgage, then payment of the tax deficiency plus interest at the current statutory rate and penalty, if any, on the prior document shall cauJ132; s. 9, ch. 96-395; s. 3, ch. 97-123; s. 1, ch. 98-187.