§ 213.12, Fla. Stat. · Chapter 213. STATE REVENUE LAWS: GENERAL PROVISIONS
Certain state-chartered financial institutions; immunity from certain state and local taxes.
Text — 2026 Florida Statutes
(1) All banks, trust companies, and Morris Plan banks now or hereafter chartered under the laws of the state shall have the same immunity from state and local taxation that national banking associations have from time to time under the statutes of the United States.
(2) All credit unions now or hereafter chartered under the laws of the state shall have the same immunity from state and local taxation that federally chartered credit unions have from time to time under the statutes of the United States.
(3) No tax may be imposed by the state or any of its political subdivisions on any savings and loan association or its franchise, surplus, deposits, assets, reserves, loans, or income which is greater than the least onerous imposed by the state on any other financial institution as defined in chapter 658.
Notes and commentary — not statutory text
History
s. 1, ch. 72-153.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0213/0213.html
- Text hash
- sha256 3d22b06c8101606c69d3e3b3a977cfcb67028a867d53239c13861e923aae1663
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.