201.07 Tax on bonds, debentures, and certificates of indebtedness.
99 words·~1 min read·
/fl/title-xiv/chapter-201/201-07A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
On all bonds, debentures, or certificates of indebtedness issued in the state by any person, and all instruments and documents, however termed, issued by any corporation with interest coupons or in registered form, on each $100 of the face value or fraction thereof, the tax shall be 35 cents; provided, however, that only that part of the value of the bonds, debentures, or certificates of indebtedness issued by any such person, the property of which is located within the state shall bear to the whole value of the property described in said instrument or obligation shall be taxed hereunder.