Florida Statute 198.19 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.19

198.19 Receipts for taxes.—The department shall issue to the personal representative, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which shall be sufficient evidence of such payment and shall entitle the personal representative to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his or her accounts. If the personal representative files a complete return and makes written application to the department for determination of the amount of the tax and discharge from personal liability therefor, the department as soon as possible, and in any event within 1 year after receipt of such application, shall notify the personal representative of the amount of the tax; and upon payment thereof the personal representative shall be discharged from personal liability for any additional tax thereafter found to be due and shall be entitled to receive from the department a receipt in writing showing such discharge; however, such discharge shall not operate to release the gross estate of the lien of any additional tax that may thereafter be found to be due, while the title to the gross estate remains in the personal representative or in the heirs, devisees, or distributees thereof; but after such discharge is given, no part of the gross estate shall be subject to such lien or to any claim or demand for any such tax after the title thereto has passed to a bona fide purchaser for value.

History.—s. 12, ch. 16015, 1933; CGL 1936 Supp. 1342(92); ss. 21, 35, ch. 69-106; s. 11, ch. 80-153; s. 1037, ch. 95-147.

F.S. 198.19 on Google Scholar

F.S. 198.19 on Casetext

Amendments to 198.19

Arrestable Offenses / Crimes under Fla. Stat. 198.19

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.19.

Annotations, Discussions, Cases:

Cases Citing Statute 198.19

Total Results: 3

Jensen v. Jensen

Court: Fla. Dist. Ct. App. | Date Filed: 2002-08-28T00:53:00-07:00

Citation: 824 So. 2d 315

Snippet: 1999, and 2000, the parties' income was $198,019, $387,547, and $434,341 respectively. *317 The

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-03-26T00:53:00-07:00

Snippet: QUESTION: Does s. 198.19, F.S., require the issuance by the Estate Tax Bureau of the Department…the tax liability of an estate? SUMMARY: Section 198.19, F.S., requires the department only to issue receipts…that issuance of this form is not required by s. 198.19, F.S., or any other provision of Florida law. I…know of no provisions of Florida law other than s. 198.19, F.S., requiring the issuance of receipts for estate… the hands of the department. The portion of s. 198.19 relevant to the issuance of receipts reads as follows

Skipper v. Schumacher

Court: Fla. | Date Filed: 1936-05-28T00:00:00-08:00

Citation: 169 So. 58, 124 Fla. 384, 1936 Fla. LEXIS 1134

Snippet: 38 N.W. 550. See also Ex Parte, Ah Men, 77 Cal. 198, 19 P. 380, 11 Am. St. Rep. 263." See also 15