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Florida Statute 198.14 | Lawyer Caselaw & Research
F.S. 198.14 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 198.14

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
F.S. 198.14
198.14 Failure to make return; extension of time for filing.To obtain an extension for filing a Florida return, the personal representative shall file with the department a copy of the federal extension request within 30 days after filing such request with the federal taxing authorities. If the federal taxing authorities grant an extension of time for filing a return, the department shall allow a like extension of time for filing if the personal representative files a copy of such federal extension with the department within 30 days after receiving an approved federal extension. An extension of time for filing a return shall not operate to extend the time for payment of the tax. If any person fails to file a return at the time prescribed by law or files, willfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge and from such information as it can obtain through testimony or otherwise. Any such return so made by the department shall be prima facie good and sufficient for all legal purposes.
History.s. 7, ch. 16015, 1933; CGL 1936 Supp. 1342(87); s. 3, ch. 29718, 1955; ss. 21, 35, ch. 69-106; s. 2, ch. 87-102.

F.S. 198.14 on Google Scholar

F.S. 198.14 on Casetext

Amendments to 198.14


Arrestable Offenses / Crimes under Fla. Stat. 198.14
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.14.



Annotations, Discussions, Cases:

Cases from cite.case.law:

TURNER, v. OM FINANCIAL LIFE INSURANCE CO., 822 F. Supp. 2d 633 (W.D. La. 2011)

. . . Jacques’ policy was $198.14, and the monthly deduction at the time was approximately $938.00. . . .

UNITED STATES v. ORTEGA,, 150 F.3d 937 (8th Cir. 1998)

. . . January 25 transaction involved 50.76 grams of such a mixture, and the January 28 transaction involved 198.14 . . .

In FERGUSON, Sr. FERGUSON, Sr. v. INTERNAL REVENUE SERVICE,, 83 B.R. 676 (Bankr. E.D. Mo. 1988)

. . . $1,361.00 for unpaid income taxes for the tax year ending December 31, 1984, plus a negligence penalty of $198.14 . . .

UHL v. NESS CITY, KANSAS, 406 F. Supp. 1012 (D. Kan. 1975)

. . . In addition, the accounting reflects an expenditure of $198.14 in expenses. . . . circumstances, and that an award of this sum, plus provision for reimbursement of expenses in the sum of $198.14 . . . plaintiffs’ counsel in the sum of $1,000.00, plus reimbursement of expenses advanced in the sum of $198.14 . . .

MARYLAND DREDGING CONTRACTING CO. v. THE UNITED STATES, 66 Ct. Cl. 627 (Ct. Cl. 1929)

. . . Excess deductions made for ’ inspection and superin-tendence_ 198.14 4. . . . Item (3), $198.14, was allowed by the War Department and also by the Comptroller General of the United . . .

COVINGTON COUNTY, ALA. v. STEVENS STEVENS v. COVINGTON COUNTY, ALA., 256 F. 328 (5th Cir. 1919)

. . . To the demand for judgment on the warrant for $4,-198.14, the plaintiff pleaded that there was no allegation . . .