The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

F.S. 198.05

198.05 Administration of law by Department of Revenue.—The Department of Revenue shall, except as otherwise provided, have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter.

History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss. 21, 35, ch. 69-106.

F.S. 198.05 on Google Scholar

F.S. 198.05 on Casetext

Amendments to 198.05

Arrestable Offenses / Crimes under Fla. Stat. 198.05

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.05.

Annotations, Discussions, Cases:

Cases from cite.case.law:

EQUITY MORTGAGE CORPORATION, a v. J. LOFTUS, Jr. M., 504 F.2d 1071 (4th Cir. 1974)

. . . held by Equity only to the extent of the purchase price less expenses of sale (i. e., $1,000 less $198.05 . . . s lien was satisfied only to the extent of the purchase price ($1,000), less the expenses of sale ($198.05 . . .

M. FRANKS, v. G. M. DAVIS, 145 So. 2d 228 (Fla. 1962)

. . . Section 192.05, Florida Statutes, is amended to read: “198.05 “(1) Assessment of stocle in trade All . . .

FRANTZ EQUIPMENT COMPANY, A CORPORATION, v. THE UNITED STATES, 122 Ct. Cl. 622 (Ct. Cl. 1952)

. . . the amended petition herein, with prejudice,, and for judgment against plaintiff in the sum of $40,-198.05 . . .