Florida Statute 198.21 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.21

198.21 Tax due payable from entire estate; third persons.—If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in his or her capacity as such, such person shall be entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts, or other charges against the estate, it being the purpose and intent of this section that, so far as is practical and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution; but the department shall not be charged with enforcing contribution from any person.

History.—s. 14, ch. 16015, 1933; CGL 1936 Supp. 1342(94); ss. 21, 35, ch. 69-106; s. 12, ch. 80-153; s. 1039, ch. 95-147.

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Amendments to 198.21

Arrestable Offenses / Crimes under Fla. Stat. 198.21

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.21.

Annotations, Discussions, Cases:

Cases Citing Statute 198.21

Total Results: 3

City of Miami v. Carter

Court: Supreme Court of Florida | Date Filed: 1958-07-23

Citation: 105 So. 2d 5

Snippet: of New Orleans v. Fisher, 1901, 180 U.S. 185, 198, 21 S.Ct. 347, 353, 45 L.Ed. 485, "where interest is

Bohlinger v. Higginbotham

Court: Supreme Court of Florida | Date Filed: 1954-03-12

Citation: 70 So. 2d 911, 1954 Fla. LEXIS 1308

Snippet: v. City of Orlando, 80 Fla. 233, 86 So. 197, 198; 21 C.J.S., Courts, §§ 108, 109. A close analysis of

Davis, Et Vir v. Battle

Court: Supreme Court of Florida | Date Filed: 1938-03-04

Citation: 182 So. 243, 132 Fla. 240

Snippet: Am. St. Rep. 764; Spencer v. Jennings, 139 Pa. 198, 21 A. 73; Wood v. Bullard, 151 Mass. 324, 25 N.E.