When we force place insurance on a loan, we advance the premium on the loan, which in turn increases the principal balance. In the doc stamp regs is says that force placed premiums are not subject to tax because the borrower didn't sign anything for the charge.

But, if the loan is subsequently renewed, the borrower signs a renewal note and the outstanding principal balance of the loan is used, wouldn't it trigger doc stamps because the force placed premium is included in the principal balance and doc stamps were never collected for it.

Yes. I also think it's due on the forced placed premium as well because most mortgage documents will contain a provision which allows the lender to advance funds to force place the insurance (if the borrower doesn't provide it), the borrower agrees to pay it, and the amount is secured by the mortgage. So wouldn't the doc tax and non recurring intangible taxes be due on the amount advanced when it is advanced, i.e., becomes the obligation of the borrower under the terms of the mortgage.