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The 2025 Florida Statutes
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F.S. 198.02198.02 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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Annotations, Discussions, Cases:
Cases Citing Statute 198.02
Total Results: 7
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
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
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
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
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
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
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
