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DISCLAIMER: The information provided should not be interpreted or used as a legal opinion, nor does it supersede
directives provided by state or other governing authorities. The Florida Surplus Lines Service Office does not
provide legal or tax advice. Whenever agents, brokers, companies, or policyholders have specific questions pertaining
to business practices, tax implications or statutory interpretation, we urge the respective parties to seek the
counsel of a competent attorney or tax consultant licensed in the appropriate jurisdiction and area of expertise.
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