Florida Statutes
Fla. Stat. § 198.02 (2025)
Tax upon estates of resident decedents.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 14
cases, 1964–2017 · leading case: Dep't of Revenue v. Golder, 326 So. 2d 409 (Fla. 1976).
Dep't of Revenue v. Golder, 326 So. 2d 409 (Fla. 1976). “This cause is before us on direct appeal from a final judgment of the Circuit Court in and for Dade County directly passing upon the constitutionality of Section 198.02, Florida Statutes. We have jurisdiction pursuant to Article V, Section 3(b)(1), Constitution of Florida.”
Comptroller of the Treasury v. Phillips, 865 A.2d 590 (Md. 2005). “At the time of Dickinson , Fla. Stat. Ann. § 198.02 provided as follows: “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…”
Est. of Brooks v. Comm'r of Revenue Servs., 159 A.3d 1149 (Conn. 2017). “to 1999) § 12-391; Fla. Stat. § 198.02 (2000). Everett's will was probated in Florida.”
Dept. of Revenue v. Good, 398 So. 2d 938 (Fla. 3d DCA 1981). “In the implementation of the Constitution, the Legislature has enacted Section 198.02, Florida Statutes (1973) [3] with respect to the transfer tax upon the estates of residents and Section 198.”
Cockrell v. Lewis, 389 So. 2d 307 (Fla. 5th DCA 1980). “CONCLUSIONS OF LAW Florida law imposes a tax on the transfer of the estate of which petitioner is personal representative in an amount equal to the amount by which the credit allowable under the applicable Federal Revenue Act for estate, inheritance, legacy and succession taxes…”
Est. of Turner v. Dep't of Revenue, 724 P.2d 1013 (Wash. 1986). “Furthermore, a state estate tax in this case would add to the total tax obligation of the estate since it is not required to pay federal estate tax.”
Green v. State Ex Rel. Phipps, 166 So. 2d 585 (Fla. 1964). “The Court also finds that Section 198.02, Florida Statutes [F.S.A.], properly construed, does not levy or impose a tax upon estates of residents of Florida except such tax as may be levied and collected without increasing the aggregate tax burden upon the estate.”
Dep't of Revenue v. Golder, 322 So. 2d 1 (Fla. 1975). “[3] Chapter 71-202, Laws of Florida, now appearing as Section 198.02, Fla. Stat. (1973). [4] In August, 1970, House Speaker Schultz appointed a Select Revenue Study Committee of the Florida House of Representatives.”
Dickinson v. Maurer, 229 So. 2d 247 (Fla. 1969). “" The constitutional provision above quoted is implemented by Florida Statute § 198.02, F.S.A., which is as follows: "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…”
Della-Donna v. Dep't of Revenue, 485 So. 2d 859 (Fla. 1st DCA 1986). “Pursuant to the provisions of Section 5(a), Article VII of the Florida Constitution and Section 198.02, Florida Statutes (1971) 1 , the personal representative paid to the State of Florida the sum of ,598,486.”
Est. of Bush v. United States, 223 Ct. Cl. 161 (Ct. Cl. 1980). “Fla. Stat. Ann. § 198.02 (West Supp. 1979).”
Young v. Lewis, 32 Fla. Supp. 2d 72 (Fla. Cir. Ct. 1989). “This is mandated by Article VII, Section 5(a) of *74 the Constitution of the State of Florida 1 and reexpounded in § 198.02, Florida Statutes. 2 There is no similar provision for nonresidents.”
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