Florida Statute 198.02 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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198.02 Tax upon estates of resident decedents.—A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, the amount of which shall be a sum equal to the amount by which the credit allowable under the applicable federal revenue act for estate, inheritance, legacy, and succession taxes actually paid to the several states exceeds the aggregate amount of all constitutionally valid estate, inheritance, legacy, and succession taxes actually paid to the several states of the United States (other than this state) in respect of any property owned by such decedent or subject to such taxes as a part of or in connection with his or her estate. All values shall be as finally determined for federal estate tax purposes.

History.—s. 3, ch. 16015, 1933; CGL 1936 Supp. 1342(83); s. 1, ch. 71-202; s. 3, ch. 82-38; s. 1032, ch. 95-147.

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Amendments to 198.02

Annotations, Discussions, Cases:

Cases Citing Statute 198.02

Total Results: 7

Green v. State Ex Rel. Phipps

166 So. 2d 585

Supreme Court of Florida | Filed: Jul 22, 1964 | Docket: 1284382

Cited 17 times | Published

resident of Florida. The Court also finds that Section 198.02, Florida Statutes [F.S.A.], properly construed

Department of Revenue v. Golder

322 So. 2d 1

Supreme Court of Florida | Filed: Nov 24, 1975 | Docket: 1734770

Cited 15 times | Published

Chapter 71-202, Laws of Florida, now appearing as Section 198.02, Fla. Stat. (1973). [4] In August, 1970, House

Dickinson v. Maurer

229 So. 2d 247

Supreme Court of Florida | Filed: Dec 10, 1969 | Docket: 430146

Cited 4 times | Published

above quoted is implemented by Florida Statute § 198.02, F.S.A., which is as follows: "A tax is imposed

Department of Revenue v. Golder

326 So. 2d 409

Supreme Court of Florida | Filed: Jan 7, 1976 | Docket: 1729262

Cited 2 times | Published

directly passing upon the constitutionality of Section 198.02, Florida Statutes. We have jurisdiction pursuant

Dept. of Revenue v. Good

398 So. 2d 938

District Court of Appeal of Florida | Filed: May 12, 1981 | Docket: 1326680

Cited 1 times | Published

the Constitution, the Legislature has enacted Section 198.02, Florida Statutes (1973)[3] with respect to

Cockrell v. Lewis

389 So. 2d 307

District Court of Appeal of Florida | Filed: Oct 16, 1980 | Docket: 1282099

Cited 1 times | Published

succession taxes actually paid to [Indiana]... . Section 198.02, Florida Statutes (1977). In the present case

Della-Donna v. Department of Revenue

485 So. 2d 859, 11 Fla. L. Weekly 671, 1986 Fla. App. LEXIS 6910

District Court of Appeal of Florida | Filed: Mar 18, 1986 | Docket: 64618282

Published

Article VII of the Florida Constitution and Section 198.02, Florida Statutes (1971) 1, the personal representative

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