The 2023 Florida Statutes (including Special Session C)

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 from cite.case.law:

YOUNG, v LEWIS, FLORIDA DEPARTMENT OF REVENUE, 32 Fla. Supp. 2d 72 (Fla. Cir. Ct. 1989)

. . . for state death taxes and still be subject to some Florida nonresident estate tax because, under § 198.03 . . . Section 198.03, Florida Statutes, is therefore constitutionally valid. . . . Section 198.03, Fla. Stats. . . .

DEPARTMENT OF REVENUE, v. A. GOOD, Jr. a k a C., 398 So. 2d 938 (Fla. Dist. Ct. App. 1981)

. . . The complaint further alleged that the construction placed upon Section 198.03, Florida Statutes (1973 . . . Florida Statutes (1973) with respect to the transfer tax upon the estates of residents and Section 198.03 . . . Section 198.02 and Section 198.03 are similar. . . . Because of the similarity Section 198.03 (non-residents) bears to Section 198.02 (residents), a like . . . All values shall be as finally determined for federal estate tax purposes. . 198.03 Tax upon estates . . .