Cases from cite.case.law:

YOUNG, v LEWIS, FLORIDA DEPARTMENT OF REVENUE, 32 Fla. Supp. 2d 72 (Fla. Cir. Ct. 1989)

. . . mandated by Article VII, Section 5(a) of the Constitution of the State of Florida and reexpounded in § 198.02 . . . Section 198.02, Fla. Stats. . . .

DELLA- DONNA, Sr. v. DEPARTMENT OF REVENUE, A., 485 So. 2d 859 (Fla. Dist. Ct. App. 1986)

. . . Pursuant to the provisions of Section 5(a), Article VII of the Florida Constitution and Section 198.02 . . . In conformance with this constitutional provision, Section 198.02, Florida Statutes (1981) provides for . . .

DEPARTMENT OF REVENUE, v. A. GOOD, Jr. a k a C., 398 So. 2d 938 (Fla. Dist. Ct. App. 1981)

. . . In the implementation of the Constitution, the Legislature has enacted Section 198.02, Florida Statutes . . . Section 198.02 and Section 198.03 are similar. . . . It is settled, pursuant to Section 198.02, that Florida may exact a tax upon an estate of a resident . . . Because of the similarity Section 198.03 (non-residents) bears to Section 198.02 (residents), a like . . . The rule is set forth in full, infra. . 198.02 Tax upon estates of resident decedents. — A tax is imposed . . .

In CUMMINS, FIRST NATIONAL EXCHANGE BANK, v. CUMMINS,, 11 B.R. 222 (Bankr. E.D. Tenn. 1981)

. . . dormant since the sale of the restaurant and, prior to the erroneous deposit, had a balance of only $198.02 . . .

E. COCKRELL, L. v. A. LEWIS,, 389 So. 2d 307 (Fla. Dist. Ct. App. 1980)

. . . Section 198.02,' Florida Statutes (1977). . . . In the present case, the ‘credit allowable’ for purposes of Section 198.02, Florida Statutes (1977) is . . . Section 198.02, Florida Statutes (1971) the applicable statute here, says: A tax is imposed upon the . . .

ESTATE BUSH, J. Jr. H. Co- v. UNITED STATES, 618 F.2d 741 (Ct. Cl. 1980)

. . . . § 198.02 (West Supp. 1979). . . .

ESTATE OF EDYTH BUSH, DECEASED, BY CLARENCE J. BASSLER, JR. H. CLIFFORD LEE, AND COMBANK WINTER PARK, AS CO- EXECUTORS v. THE UNITED STATES, 223 Ct. Cl. 161 (Ct. Cl. 1980)

. . . . § 198.02 (West Supp. 1979). . . .

F. FINLEY, B. v. UNITED STATES, 612 F.2d 166 (5th Cir. 1980)

. . . . § 198.02 (West Supp.1979), could and would be paid. . . .

DEPARTMENT OF REVENUE v. L. GOLDER,, 326 So. 2d 409 (Fla. 1976)

. . . Section 198.02, Florida Statutes, enacted by the Legislature of Florida in 1971 (Chapter 71-202, Laws . . . In essence, Section 198.02, Florida Statutes, provides that the estates of resident decedents shall be . . . decision in the Green case involved whether the Legislature had authorized such a levy under Section 198.02 . . . Thereafter, the Legislature in 1971 amended Section 198.02, Florida Statutes, to provide for a tax which . . . As applied to the particular facts of this case, Section 198.02 would have the effect of increasing the . . .

DEPARTMENT OF REVENUE v. L. GOLDER,, 322 So. 2d 1 (Fla. 1975)

. . . Chapter 71-202, Laws of Florida, now appearing as Section 198.02, Fla.Stat. (1973). . . . .

O. DICKINSON, Jr. v. MAURER, L., 229 So. 2d 247 (Fla. 1969)

. . . The constitutional provision above quoted is implemented by Florida Statute § 198.02, F.S.A., which is . . . The Comptroller’s Office states it computes this tax based on Florida Statute § 198.02, F.S.A., supra . . .

ESTATE OF FRANKS v. COMMISSIONER OF REVENUE, 31 Fla. Supp. 206 (Leon Cty. Cir. Ct. 1969)

. . . The constitutional provisions above quoted have been implemented by the legislature by §198.02, Florida . . . aforementioned last amendment of §11, article IX, of the Florida Constitution (1930) and the enactment of §198.02 . . .

E. GREEN, v. STATE H. PHIPPS, C. E. GREEN, v. STATE MASON,, 166 So. 2d 585 (Fla. 1964)

. . . The Court also finds that Section 198.02, Florida Statutes [F.S.A.], properly construed, does not levy . . .