Florida Statute 198.01 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.01

198.01 Definitions.—When used in this chapter the term, phrase or word:

(1) “Department” means the Department of Revenue.

(2) “Personal representative” means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent or any other person who is required to file a return or pay the taxes due under any provision of this chapter.

(3) “Person” means persons, corporations, associations, joint stock companies, and business trusts.

(4) “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.

(5) “Decedent” shall include the testator, intestate, grantor, bargainor, vendor, or donor.

(6) “Resident” means a natural person domiciled in the state.

(7) “Nonresident” means a natural person domiciled without the state.

(8) “Gross estate” means the gross estate as determined under the provisions of the applicable federal revenue act.

(9) “Net estate” means the net estate as determined under the provisions of the applicable federal revenue act.

(10) “Tangible personal property” means corporeal personal property, including money.

(11) “Intangible personal property” means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt and choses in action generally.

(12) “United States” when used in a geographical sense includes only the 50 states and the District of Columbia.

(13) “Generation-skipping transfer” means every transfer subject to the federal generation-skipping transfer tax in which transfer the original transferor is a resident of this state at the date of original transfer or the property transferred is real or personal property in this state.

(14) “Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.

(15) “Federal generation-skipping transfer tax” means the tax imposed by chapter 13 of the Internal Revenue Code of 1986, as amended.

History.—s. 2, ch. 16015, 1933; CGL 1936 Supp. 1342(81); ss. 21, 35, ch. 69-106; s. 44, ch. 71-377; s. 1, ch. 80-153; s. 3, ch. 89-356.

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Amendments to 198.01

Arrestable Offenses / Crimes under Fla. Stat. 198.01

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.01.

Annotations, Discussions, Cases:

Cases Citing Statute 198.01

Total Results: 14

Hernandez v. Miami-Dade County

Court: District Court of Appeal of Florida | Date Filed: 2018-05-30

Snippet: 3D17-1364 Lower Tribunal Nos. 15-0198, 01-14-0002-2344 ________________

Aegis Defense Services, LLC v. Gilbert

Court: District Court of Appeal of Florida | Date Filed: 2017-07-28

Citation: 222 So. 3d 656, 2017 WL 3197669, 2017 Fla. App. LEXIS 10776

Snippet: “tortious act within the state” under section 48.198(1)(b). Id. at 792. In evaluating whether

Oldock v. DL & B Enterprises, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2011-09-28

Citation: 100 So. 3d 50, 2011 WL 4467636, 2011 Fla. App. LEXIS 15251

Snippet: jurisdiction and general jurisdiction. See §§ 48.198(1), (2); Canale, 20 So.3d at 465. General jurisdiction

Reynolds American, Inc. v. Gero

Court: District Court of Appeal of Florida | Date Filed: 2011-03-09

Citation: 56 So. 3d 117, 2011 Fla. App. LEXIS 3179, 2011 WL 799764

Snippet: jurisdiction under the agency theory of section 48.198(1)”); Am. Tobacco Co., 707 So.2d at 855 (holding that

National Alcoholism Programs/Cooper City, Florida, Inc. v. Slocum

Court: District Court of Appeal of Florida | Date Filed: 1994-12-28

Citation: 648 So. 2d 234, 1994 Fla. App. LEXIS 12569, 1994 WL 715015

Snippet: to establish jurisdiction pursuant to section 48.198(1), Florida Statutes, and to establish sufficient

SINGLETARY EX REL. BARNETT BANKS TRUST CO. v. Lewis

Court: District Court of Appeal of Florida | Date Filed: 1991-08-12

Citation: 584 So. 2d 634

Snippet: District Court of Appeal in Sanchez, 563 So.2d at 198. [1] This principle has been applied in civil cases

Thompson v. Thompson

Court: District Court of Appeal of Florida | Date Filed: 1986-08-12

Citation: 492 So. 2d 1154, 11 Fla. L. Weekly 1761, 1986 Fla. App. LEXIS 9387

Snippet: appellant/wife submitted evidence that his law firm spent 198.1 hours representing the wife, 103.6 hours of which

White v. Bacardi

Court: District Court of Appeal of Florida | Date Filed: 1984-01-24

Citation: 446 So. 2d 150

Snippet: Restatement rule. E.g., Keller v. Keller, 284 Ill. App. 198, 1 N.E.2d 773 (1936); Clay v. Hamilton, 116 Ind. App

State v. Oldack

Court: District Court of Appeal of Florida | Date Filed: 1973-08-24

Citation: 283 So. 2d 73

Snippet: F. Supp. 98. [5] Restatement (Second), Torts § 198(1) (1965). See also Prosser, Law of Torts 121-123

Erwin v. State

Court: Supreme Court of Florida | Date Filed: 1972-05-17

Citation: 262 So. 2d 677, 1972 Fla. LEXIS 3765

Snippet: . 1969 Fla.Stat. § 317.781 (amended as § 316.198(1), Ch. 71-135, eff. 1-1-72) : “Construction and loading

Whitten v. State

Court: Supreme Court of Florida | Date Filed: 1921-08-12

Citation: 82 Fla. 181, 89 So. 421

Snippet: 565; Sims v. State, 59 Fla. 38, 52 South. Rep. 198; 1 R. C. L. p. 577. In Bates v. State, supra, the

Atlantic Coast Line Railroad v. Benedict Pineapple Co.

Court: Supreme Court of Florida | Date Filed: 1906-06-15

Citation: 52 Fla. 165

Snippet: common law. See Andrews’ Stephen’s Pl. 382, Section 198; 1 Chitty’s Pl. (16th Am. Ed.) 261, and authorities

Walker v. Sarven

Court: Supreme Court of Florida | Date Filed: 1899-01-15

Citation: 41 Fla. 210

Snippet: 50 Am. Dec. 41; Southworth v. Parker, 41 Mich. 198, 1 N. W. Rep. 944. If either party *219had paid more

Dennis v. State

Court: Supreme Court of Florida | Date Filed: 1879-06-15

Citation: 17 Fla. 389

Snippet: principle: 8 C. & P., 119; 8 C. & P., 787; 6 A. & E., 198; 1 Dew. & Ry., 10. In speaking of necessary matters