(1) Charges for official fees and insurance which section 520.31(8) and 520.34, F.S., permit to be included in retail installment contracts are to be included only when they can be supported in fact.
    (2) Charges for documentary excise tax must be supported by attaching documentary stamps to the appropriate document and canceling or by paying the appropriate amount of tax directly to the Department of Revenue and maintaining documentation necessary to determine compliance.
Rulemaking Authority Florida Statutes § 520.994(5). Law Implemented 520.31, 520.34 FS. History-New 6-20-64, Revised 1-17-72, Amended 3-19-72, Formerly 3-7.01, 3D-60.01, Amended 7-10-96, Formerly 3D-60.001.