Florida Statute 198.021 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.021

198.021 Tax upon generation-skipping transfers of residents.—A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of original transfer, in an amount equal to the amount allowable as a credit for state legacy taxes under s. 2604 of the Internal Revenue Code of 1986, as amended, to the extent such credit exceeds the aggregate amount of all constitutionally valid taxes on the same transfer actually paid to the several states of the United States other than this state.

History.—s. 2, ch. 80-153; s. 4, ch. 89-356.

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Amendments to 198.021

Arrestable Offenses / Crimes under Fla. Stat. 198.021

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.021.

Annotations, Discussions, Cases:

Cases Citing Statute 198.021

Total Results: 4

North Hill Manor, Inc. v. State, Agency for Health Care Administration

Court: Fla. Dist. Ct. App. | Date Filed: 2004-08-24T00:00:00-07:00

Citation: 881 So. 2d 1174, 2004 Fla. App. LEXIS 12467, 2004 WL 1877358

Snippet: 216, § 19 at 2235, Laws of Florida, with ch. 80-198, § 21 at 645, Laws of Fla.; see Schwartz v. Geico General

City of Miami v. Carter

Court: Fla. | Date Filed: 1958-07-23T00:53:00-07:00

Citation: 105 So. 2d 5

Snippet: of New Orleans v. Fisher, 1901, 180 U.S. 185, 198, 21 S.Ct. 347, 353, 45 L.Ed. 485, "where interest

Bohlinger v. Higginbotham

Court: Fla. | Date Filed: 1954-03-11T23:53:00-08:00

Citation: 70 So. 2d 911

Snippet: , v. City of Orlando, 80 Fla. 233, 86 So. 197, 198; 21 C.J.S., Courts, §§ 108, 109. A close analysis of

Davis, Et Vir v. Battle

Court: Fla. | Date Filed: 1938-03-04T00:00:00-08:00

Citation: 182 So. 243, 132 Fla. 240

Snippet: Am. St. Rep. 764; Spencer v. Jennings, 139 Pa. 198, 21 A. 73; Wood v. Bullard, 151 Mass. 324, 25 N.E.