Florida § 213.12 - Certain state-chartered financial institutions; immunity from certain state and local taxes.

Full text of Florida Florida Statutes § 213.12 — Certain state-chartered financial institutions; immunity from certain state and local taxes., with citation guidance and answers to common questions.

§ 213.12. Certain state-chartered financial institutions; immunity from certain state and local taxes.

(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.

Source: official Florida text · Last verified 2026-08-27

Frequently Asked Questions About Florida § 213.12

What does Florida Statutes § 213.12 cover?

Section 213.12 ("Certain state-chartered financial institutions; immunity from certain state and local taxes.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Florida § 213.12?

A common citation format is "Florida Statutes § 213.12" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Florida law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.

How does Florida § 213.12 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Florida.