Florida Statute 198.03 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.03

198.03 Tax upon estates of nonresident decedents.—A tax is imposed upon the transfer of real property situate in this state, upon tangible personal property having an actual situs in this state, upon intangible personal property having a business situs in this state and upon stocks, bonds, debentures, notes, and other securities or obligations of corporations organized under the laws of this state, of every person who at the time of death was not a resident of this state but was a resident of the United States, the amount of which shall be a sum equal to such proportion of the amount of the credit allowable under the applicable federal revenue act for estate, inheritance, legacy, and succession taxes actually paid to the several states, as the value of the property taxable in this state bears to the value of the entire gross estate wherever situate.

History.—s. 4, ch. 16015, 1933; CGL 1936 Supp. 1342(84); s. 1, ch. 28031, 1953.

F.S. 198.03 on Google Scholar

F.S. 198.03 on Casetext

Amendments to 198.03

Arrestable Offenses / Crimes under Fla. Stat. 198.03

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.03.

Annotations, Discussions, Cases:

Cases Citing Statute 198.03

Total Results: 13

Element Financial Corp. v. Marcinkoski Gradall, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-29T00:00:00-07:00

Citation: 215 So. 3d 1252, 92 U.C.C. Rep. Serv. 2d (West) 336, 2017 WL 1175879, 2017 Fla. App. LEXIS 4194

Snippet: and is located in another jurisdiction. Ch. 2001-198, § 3, at 1663, Laws of Fla. (codified at § 679.3161

Puigbo v. Medex Trading, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2014-10-01T00:00:00-07:00

Citation: 209 So. 3d 598, 2014 Fla. App. LEXIS 15279

Snippet: governing service of process, Specifically, section 48.198(3), Florida Statutes (2013), states that persons outside

Kezal v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2010-07-09T00:00:00-07:00

Citation: 42 So. 3d 252, 2010 Fla. App. LEXIS 10022, 2010 WL 2696345

Snippet: the charges of DUI manslaughter, *254section 316.198(3)(c)(3), Florida Statutes (2005), and DUI with serious

Romeo v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2007-08-29T00:53:00-07:00

Citation: 965 So. 2d 197

Snippet: pursuant to Florida Rule of Criminal Procedure *198 3.800(a). We affirm in part and reverse in part. Defendant-appellant

Cordis Corp. v. Prooslin

Court: Fla. Dist. Ct. App. | Date Filed: 1986-01-20T23:53:00-08:00

Citation: 482 So. 2d 486

Snippet: . Housing Auth. of Daytona Beach, 148 Fla. 195, 198, 3 So.2d 880, 881 (1941). [2] Variants of this formula

Smith v. Crane Cams, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1982-09-08T00:53:00-07:00

Citation: 418 So. 2d 1266

Snippet: in question." Booker, supra, 256 S.E.2d at 198.[3] To date at least two Florida cases have found

Dept. of Revenue v. Good

Court: Fla. Dist. Ct. App. | Date Filed: 1981-05-12T00:53:00-07:00

Citation: 398 So. 2d 938

Snippet: alleged that the construction placed upon Section 198.03, Florida Statutes (1973) and Rule 12C-3.03 of the…issue based upon statutory construction of Section 198.03, Florida Statutes (1973) and Rule 12C-3.03 of the…transfer tax upon the estates of residents and Section 198.03, Florida Statutes (1973)[4] with respect to the…estates of non-residents. Section 198.02 and Section 198.03 are similar. It is settled, pursuant to Section…underlined portion of the formula embraced under Section 198.03, supra. In the instant case, the rule is not applicable

Royal Industries, Inc. v. Birdsong

Court: Fla. Dist. Ct. App. | Date Filed: 1976-12-14T23:53:00-08:00

Citation: 340 So. 2d 526

Snippet: Appellants also cite Jones v. Denmark, 259 So.2d 198 (3 DCA 1972), which holds that the joining of a motion

Dixon v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1973-11-19T23:53:00-08:00

Citation: 287 So. 2d 698

Snippet: [2] Costello v. State (Fla. 1972), 260 So.2d 198. [3] Hawkins v. State (Fla.App. 1966), 184 So.2d 486

Angel v. State

Court: Fla. | Date Filed: 1972-12-20T00:00:00-08:00

Citation: 270 So. 2d 715

Snippet: of Appeal in this cause, reported at 261 So.2d 198 (3 DCA Fla.1972), was accepted here because the court

Wyman v. Barrett

Court: Fla. | Date Filed: 1943-12-23T00:00:00-07:00

Citation: 16 So. 2d 112, 153 Fla. 860, 1943 Fla. LEXIS 799

Snippet: Barrett Estate, Barrett and Hyzer v. Wyman, 147 Fla. 198,3 So.2d 734. On first appeal we reviewed the judgment

State Ex Rel. Thomas v. Simpson

Court: Fla. | Date Filed: 1938-10-10T00:00:00-08:00

Citation: 183 So. 721, 134 Fla. 197

Snippet: Writ of Error was taken to this judgment. *Page 198 Three questions are argued here but all turn on the

Claflin & Thayer v. Ambrose

Court: Fla. | Date Filed: 1896-01-14T23:53:00-08:00

Citation: 37 Fla. 78

Snippet: of the partnership. Cannon vs. Lindsey, 85 Ala. 198, 3 South. Rep. 676; Brewster vs. Reel, 74 Iowa, 506