Florida Statute 198.04 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.04

198.04 Tax upon estates of alien decedents.—A tax is imposed upon the transfer of real property situate and tangible personal property having an actual situs in this state and upon intangible personal property physically present within this state of every person who at the time of death was not a resident of the United States, the amount of which shall be a sum equal to such proportion 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 estate taxable by the United States wherever situate. For the purpose of this section, stock in a corporation organized under the laws of this state shall be deemed physically present within this state. The amount receivable as insurance upon the life of a decedent who at the time of death was not a resident of the United States, and any moneys deposited with any person carrying on the banking business by or for such decedent who was not engaged in business in the United States at the time of death, shall not, for the purpose of this section, be deemed to be physically present in this state.

History.—s. 5, ch. 16015, 1933; CGL 1936 Supp. 1342(85); s. 1033, ch. 95-147.

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Amendments to 198.04

Arrestable Offenses / Crimes under Fla. Stat. 198.04

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.04.

Annotations, Discussions, Cases:

Cases Citing Statute 198.04

Total Results: 8

CHARTERHOUSE ASSOCIATES, LTD., INC. v. VALENCIA RESERVE HOMEOWNERS ASSOCIATION, INC.

Court: District Court of Appeal of Florida | Date Filed: 2018-11-28

Citation: 262 So. 3d 761

Snippet: Post, 261 So. 2d at 148-49; Smith, 232 So. 2d at 198. 4 In this case, Charterhouse, itself, or the Brownes

American Home Assur. v. NAT. RR CORP.

Court: Supreme Court of Florida | Date Filed: 2005-07-07

Citation: 908 So. 2d 459

Snippet: V. DEPARTMENT OF CORRECTIONS, 471 So.2d 4 (Fla.198[4])? IF PAN-AM APPLIES, DOES A MUNICIPAL AGENCY LIKE

Huberman v. John Hancock Mut. Life Ins. Co.

Court: District Court of Appeal of Florida | Date Filed: 1986-07-09

Citation: 492 So. 2d 416, 11 Fla. L. Weekly 1524

Snippet: allegations, among others: That on or about March 27, 198[4], in Tamarac, Broward County, Florida, the Defendant

Lamar Advertising Co. v. Department of Transportation

Court: District Court of Appeal of Florida | Date Filed: 1986-06-25

Citation: 490 So. 2d 1315, 11 Fla. L. Weekly 1424, 1986 Fla. App. LEXIS 8578

Snippet: secured a cancellation affidavit dated before July 1, 198[4], even though tardily submitted, the results would

Dixie National Bank v. Chase

Court: District Court of Appeal of Florida | Date Filed: 1986-04-01

Citation: 485 So. 2d 1353, 11 Fla. L. Weekly 765, 1986 Fla. App. LEXIS 7052

Snippet: service of the [w]rit of [garnishment (February 22, 198[4]) or at any time between the service of the [w]rit

Richardson Tractor Company v. Square Deal MacHinery & Supply Company

Court: District Court of Appeal of Florida | Date Filed: 1963-02-06

Citation: 149 So. 2d 388

Snippet: 799, 87 So. 273, 20 A.L.R. 244; 36 A.L.R. 2d 198. [4] Shepherd v. Louisiana Texas Motor Co., 1930,

Boatright v. City of Jacksonville

Court: Supreme Court of Florida | Date Filed: 1934-12-01

Citation: 158 So. 42, 117 Fla. 477, 1934 Fla. LEXIS 1297

Snippet: Sturges v. Crowinshield, 4 Wheat. 122 (text 197-198), 4 L.Ed. 529: "What is the obligation of a contract

O'Steen v. State

Court: Supreme Court of Florida | Date Filed: 1926-12-13

Citation: 111 So. 725, 92 Fla. 1062

Snippet: of the defendant. See Hooker v. Johnson, 10 Fla. 198; 4 C. J. 910, et sep; Southern Home Ins. Co. v. Putnal