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Raising the Failure to Pay Taxes as a Defense According to the decision in Nikooie , Section 201.08 is a statutory limitation on the enforceability of a promissory note, mortgage or other such instrument, and as such, the failure of a party to pay the requisite taxes does not need to be raised by any party to a suit.
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Don’t pay unnecessary documentary stamp and intangible taxes * Florida amends stamp tax to apply to real property entity sale structures – opportunities remain for pending sales * Related.
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Because Florida does not impose a state income tax on individuals, the imposition of documentary stamp and non-recurring intangible personal property taxes on Florida real estate loan transactions is one way that the State provides for additional revenue.
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