Florida Statute 198.02 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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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: 16

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: 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: District Court of Appeal of Florida | Date Filed: 2002-02-13

Citation: 809 So. 2d 75, 2002 WL 215174

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: District Court of Appeal of Florida | Date Filed: 1986-03-18

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

The Florida Bar v. Kent

Court: Supreme Court of Florida | Date Filed: 1986-03-06

Citation: 484 So. 2d 1230, 11 Fla. L. Weekly 95, 1986 Fla. LEXIS 1680

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: District Court of Appeal of Florida | Date Filed: 1981-05-12

Citation: 398 So. 2d 938

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

Cockrell v. Lewis

Court: District Court of Appeal of Florida | Date Filed: 1980-10-16

Citation: 389 So. 2d 307

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1977-08-30

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: Supreme Court of Florida | Date Filed: 1976-01-07

Citation: 326 So. 2d 409

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

Department of Revenue v. Golder

Court: Supreme Court of Florida | Date Filed: 1975-11-24

Citation: 322 So. 2d 1

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1974-09-06

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

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: Supreme Court of Florida | Date Filed: 1969-12-10

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

Green v. State Ex Rel. Phipps

Court: Supreme Court of Florida | Date Filed: 1964-07-22

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: Supreme Court of Florida | Date Filed: 1931-07-21

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: Supreme Court of Florida | Date Filed: 1898-01-15

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: Supreme Court of Florida | Date Filed: 1895-01-15

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