The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

F.S. 198.17

198.17 Deficiency; hearing by department.—If upon examination of any return a tax or a deficiency in tax is disclosed, the department shall proceed to determine all questions involving such tax or deficiency. Such tax or deficiency in tax shall be assessed and paid together with the penalty and interest, if any, applicable thereto, within 60 days after such demand as may be included in the department’s order.

History.—s. 10, ch. 16015, 1933; CGL 1936 Supp. 1342(90); s. 5, ch. 29718, 1955; s. 19, ch. 63-559; ss. 21, 35, ch. 69-106; s. 54, ch. 78-95.

F.S. 198.17 on Google Scholar

F.S. 198.17 on Casetext

Amendments to 198.17

Arrestable Offenses / Crimes under Fla. Stat. 198.17

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.17.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GINGRAS, C. v. THINK FINANCE, INC. TC LLC, E. TC LLC, LLC, LLC, a s, 922 F.3d 112 (2nd Cir. 2019)

. . . In July 2011, Gingras borrowed $1,050 at an interest rate of 198.17% per annum. . . .

ESTATE OF FRANKS v. COMMISSIONER OF REVENUE, 31 Fla. Supp. 206 (Leon Cty. Cir. Ct. 1969)

. . . Final judgment: This is a suit brought pursuant to §198.17, Florida Statutes, by Mark Maurer, as executor . . . The Florida commissioner of revenue has ruled in the administrative procedure under §198.17, Florida . . .

In WOLFF, 11 F.2d 293 (D. Minn. 1926)

. . . statement was given, and on October 8, 1923, he gave to the bank his note, payable November 15, 1923, for $198.17 . . . materially and intentionally false, and did obtain from the objector an extension of his notes for $198.17 . . .