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: 3

City of Miami v. Carter

Court: Supreme Court of Florida | Date Filed: 1958-07-23

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 is

Bohlinger v. Higginbotham

Court: Supreme Court of Florida | Date Filed: 1954-03-12

Citation: 70 So. 2d 911, 1954 Fla. LEXIS 1308

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: Supreme Court of Florida | Date Filed: 1938-03-04

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.