The 2023 Florida Statutes (including Special Session C)
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. . . . ยง 243.31, F.S.A.,. . . .
. . . The taxpayer paid a gift tax in the amount of $243.31, apparently assuming that the value of the stock . . . arrived at a value of $57,073.50, upon which he paid, as we have indicated, a gift tax in the amount of $243.31 . . .