The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.20

198.20 Failure to pay tax when due, department’s warrant, etc.—If any tax imposed by this chapter or any portion of such tax be unpaid within 90 days after the same becomes due, and the time for payment be not extended, the department shall issue a warrant directed to the sheriff of any county of the state in which the estate or any part thereof may be situated, commanding the sheriff to levy upon and sell the real and personal property of such estate found within his or her county, for the payment of the amount thereof, with such interest and penalties, if any, as may have accrued thereon or been assessed against the same, together with the cost of executing the warrant, and to return such warrant, to the department and pay to it the money collected by virtue thereof, by a time to be therein specified, not less than 60 days from the date of the warrant. The sheriff thereupon shall proceed upon the same in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for services in executing the warrant as are now allowed by law for like services to be collected in the same manner as now provided by law. Alias and pluries warrants may issue from time to time as said department may deem proper until the entire amount of the tax, deficiency, interest, penalties, and costs have been recovered.

History.—s. 13, ch. 16015, 1933; CGL 1936 Supp. 1342(93); ss. 21, 35, ch. 69-106; s. 1038, ch. 95-147.

F.S. 198.20 on Google Scholar

F.S. 198.20 on Casetext

Amendments to 198.20

Arrestable Offenses / Crimes under Fla. Stat. 198.20

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.20.

Annotations, Discussions, Cases:

Cases from cite.case.law:

ANIMAL LEGAL DEFENSE FUND, INC. v. PERDUE,, 292 F. Supp. 3d 315 (D.D.C. 2018)

. . . government agrees that ALDF's requested hourly rates-$197.13 for Washington D.C. lawyers in 2016, $198.20 . . .

WASNIEWSKI, v. GRZELAK- JOHANNSEN,, 549 F. Supp. 2d 965 (N.D. Ohio 2008)

. . . Requested Hours through August 15, 2007 in the timely filed motion: Attorney Broz 252.53 Attorney Amerine 198.20 . . . in the amount of $114, 958.25: Attorney Broz 247.70<255.13 @ $ 175.00 = $ 44,647.75 Attorney Amerine 198.20 . . .

B. LEVY v. PARKER,, 346 F. Supp. 897 (E.D. La. 1972)

. . . Bernard Parish $198.20. . . .