Florida Statute 198.02 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

F.S. 198.02

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.

F.S. 198.02 on Google Scholar

F.S. 198.02 on Casetext

Amendments to 198.02

Arrestable Offenses / Crimes under Fla. Stat. 198.02

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.02.

Annotations, Discussions, Cases:

Cases Citing Statute 198.02

Total Results: 18

In Re: Amendments to the Florida Rules of Civil Procedure, Florida Rules of General Practice and Judicial Administration, Florida Rules of Criminal Procedure, Florida Probate Rules, Florida Rules of Traffic Court, Florida Small Claims Rules, Florida Rules of Juvenile Procedure, Florida Rules of Appellate Procedure, and Florida Family Law Rules of Procedure

Court: Fla. | Date Filed: 2021-10-28T00:53:00-07:00

Snippet: - 198 - 2. Respondent shall pay as his/her own the following

In Re: Amendments to the Florida Rules of Civil Procedure, Florida Rules of General Practice and Judicial Administration, Florida Rules of Criminal Procedure, Florida Probate Rules, Florida Rules of Traffic Court, Florida Small Claims Rules, Florida Rules of Juvenile Procedure, Florida Rules of Appellate Procedure, and Florida Family Law Rules of Procedure

Court: Fla. | Date Filed: 2021-10-28T00:53:00-07:00

Snippet: - 198 - 2. Respondent shall pay as his/her own the following

Oldock v. DL & B Enterprises, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2011-09-28T00:00:00-07:00

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

Snippet: not the claim arises from that activity. See § 48.198(2); Canale, 20 So.3d at 465-66. In contrast, specific

State v. Adderly

Court: Fla. Dist. Ct. App. | Date Filed: 2002-02-12T23:53:00-08:00

Citation: 809 So. 2d 75

Snippet: hypothesis of innocence. See Davis, 436 So.2d at 198. [2] Although this may not be the reasoning upon which

Della-Donna v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-18T00:00:00-08:00

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

Snippet: Article VII of the Florida Constitution and Section 198.02, Florida Statutes (1971) 1, the personal representative…conformance with this constitutional provision, Section 198.02, Florida Statutes (1981) provides for the imposition

The Florida Bar v. Kent

Court: Fla. | Date Filed: 1986-03-05T23:53:00-08:00

Citation: 484 So. 2d 1230

Snippet: satisfied the outstanding mortgage in the amount of $33,198.02, using borrowed funds. The referee determined that

Dept. of Revenue v. Good

Court: Fla. Dist. Ct. App. | Date Filed: 1981-05-12T00:53:00-07:00

Citation: 398 So. 2d 938

Snippet: non-residents. Section 198.02 and Section 198.03 are similar. It is settled, pursuant to Section 198.02, that Florida…Constitution, the Legislature has enacted Section 198.02, Florida Statutes (1973)[3] with respect to the…Section 198.03 (non-residents) bears to Section 198.02 (residents), a like construction is in order. Any

Cockrell v. Lewis

Court: Fla. Dist. Ct. App. | Date Filed: 1980-10-16T00:53:00-07:00

Citation: 389 So. 2d 307

Snippet: succession taxes actually paid to [Indiana]... . Section 198.02, Florida Statutes (1977). In the present case, … `credit allowable' for purposes of Section 198.02, Florida Statutes (1977) is $12,349.44. Citing …upon such estates. Green v. State, at 589. Section 198.02, Florida Statutes (1971) the applicable statute

Ago

Court: Fla. Att'y Gen. | Date Filed: 1977-08-30T00:53:00-07:00

Snippet: 148 So.2d 1 (Fla. 1962); Taylor v. Horn,189 So.2d 198 (2 D.C.A. Fla., 1966); Monyek v. Parkway General Hospital

Department of Revenue v. Golder

Court: Fla. | Date Filed: 1976-01-06T23:53:00-08:00

Citation: 326 So. 2d 409

Snippet: directly passing upon the constitutionality of Section 198.02, Florida Statutes. We have jurisdiction pursuant…September 29, 1972, until date of payment. Section 198.02, Florida Statutes, enacted by the Legislature of… estate tax purposes." In essence, Section 198.02, Florida Statutes, provides that the estates of…Florida, and held that to the extent that Section 198.02, Florida Statutes, purports to do so, it is illegal…Legislature had authorized such a levy under Section 198.02, Florida Statutes, as then in effect and whether

Department of Revenue v. Golder

Court: Fla. | Date Filed: 1975-11-23T23:53:00-08:00

Citation: 322 So. 2d 1

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-09-06T00:53:00-07:00

Snippet: Memorial Hospital. See Taylor v. Horn,189 So.2d 198 (2 D.C.A. Fla., 1966). For example, the five-mill

Erwin v. State

Court: Fla. | Date Filed: 1972-05-17T00:00:00-07:00

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

Snippet: 154 So. 690 (1934). . Cf. 1971 Fla.Stat. § 316.198(2), F.S.A.: “No person shall operate on any highway

Dickinson v. Maurer

Court: Fla. | Date Filed: 1969-12-09T23:53:00-08:00

Citation: 229 So. 2d 247

Snippet: above quoted is implemented by Florida Statute § 198.02, F.S.A., which is as follows: "A tax is imposed…it computes this tax based on Florida Statute § 198.02, F.S.A., supra, and on 26 U.S.C.A. § 2013 (c),

Green v. State Ex Rel. Phipps

Court: Fla. | Date Filed: 1964-07-22T00:53:00-07:00

Citation: 166 So. 2d 585

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

Chapman v. St. Stephens Protestant Episcopal, Church, Inc.

Court: Fla. | Date Filed: 1931-07-21T00:00:00-08:00

Citation: 139 So. 188, 105 Fla. 683, 136 So. 238

Snippet: will be valid. 1 Mechem on Agency (2d Ed.) Sec. 198; 2 C. J. 668. Inasmuch as the management of the affairs

Florida Southern Railroad v. Hill

Court: Fla. | Date Filed: 1898-01-14T23:53:00-08:00

Citation: 40 Fla. 1

Snippet: Johnsbury & Lake *10Champlain R. R. Co., 58 Vt. 198, 2 Atl. Rep. 467; Redfield on Railways, *240. So,

Lewton v. Hower

Court: Fla. | Date Filed: 1895-01-14T23:53:00-08:00

Citation: 35 Fla. 58, 16 So. 616

Snippet: Marlow, 20 Ohio, 119; McNulty vs. Walker, 64 Miss. 198; 2 Greenleaf on Evidence (15th ed.), sec. 454 and