Florida Statute 198.03 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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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.

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Amendments to 198.03

Annotations, Discussions, Cases:

Cases Citing Statute 198.03

Total Results: 1

Dept. of Revenue v. Good

398 So. 2d 938

District Court of Appeal of Florida | Filed: May 12, 1981 | Docket: 1326680

Cited 1 times | Published

further alleged that the construction placed upon Section 198.03, Florida Statutes (1973) and Rule 12C-3.03

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