Florida Statute 198.06 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.06

198.06 Examination of books, papers, records, or memoranda by the department.—

(1) The department, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, may examine any books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the attendance of persons rendering return or of any officer or employee of such persons, or of any person having knowledge in the premises, at any convenient place in the county in which such person resides, and may take his or her testimony with reference to the matter required by law to be included in such return, and may administer oaths to such persons.

(2) If any person summoned to appear under this chapter to testify, or to produce books, papers, or other data, shall refuse to do so, the circuit court for the county in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.

History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss. 21, 35, ch. 69-106; s. 1034, ch. 95-147.

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Amendments to 198.06

Arrestable Offenses / Crimes under Fla. Stat. 198.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.06.

Annotations, Discussions, Cases:

Cases Citing Statute 198.06

Total Results: 4

Weaver v. State

Court: Fla. | Date Filed: 2004-12-16T00:00:00-08:00

Citation: 894 So. 2d 178

Snippet: offense;[17] (5) potential for rehabilitation;[18]*198 (6) sorrow over the victim's injury and death

Cohen v. DEPT. OF BUSINESS REGULATION

Court: Fla. Dist. Ct. App. | Date Filed: 1991-08-08T00:00:00-07:00

Citation: 584 So. 2d 1083

Snippet: Cohen recited in the Division's February 17, 198[6] order, but it is noteworthy that on four occasions

Byrd v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1987-03-04T00:00:00-08:00

Citation: 503 So. 2d 434, 12 Fla. L. Weekly 684, 1987 Fla. App. LEXIS 11990

Snippet: 1986); Ritts v. State, 491 So.2d 1252 (Fla. 2d DCA 198.6); Smith v. State, 484 So.2d 649 (Fla. 4th DCA 1986

Steuart v. State Ex Rel. Dolcimascolo

Court: Fla. | Date Filed: 1935-04-23T00:00:00-08:00

Citation: 161 So. 378, 119 Fla. 117, 1935 Fla. LEXIS 943

Snippet: its undoubted powers. People v. Brady, 40 Cal. 198, 6 Am. Rep. 604. The distinction is clearly made in