The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

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.

F.S. 198.21 on Google Scholar

F.S. 198.21 on Casetext

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 from cite.case.law:

In EGBERT, 384 B.R. 818 (Bankr. E.D. Ark. 2008)

. . . At Line 25B of Form B22C, Debtors deduct $198.21, which is the difference between the IRS Local Standard . . .

In CRANE AUTOMOTIVE, INC. A K A CRANE AUTOMOTIVE, INC. v. FIRST SENECA BANK,, 98 B.R. 233 (Bankr. W.D. Pa. 1989)

. . . The debtor alleges that as of June 16, 1986, additional interest of $198.21 had accrued under the bond . . .

MORRIS INVESTMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE, 156 F.2d 748 (3d Cir. 1946)

. . . In its return for 1941 petitioner reported a long term capital loss on the stocks of $198.21. . . . The net loss realized on these sales was $198.21.” (Emphasis supplied.) . . . stocks sold to offset the gains on others with the transaction considered as one sale at a loss of $198.21 . . .

v., 5 T.C. 583 (T.C. 1945)

. . . Moreover, immediately thereafter we find, “The net loss realized in these sales [italics supplied] was $198.21 . . .

VANCE v. CLARK, 252 F. 495 (4th Cir. 1918)

. . . any right to tire 200,000 acres, except the small pieces occupied by them, respectively, aggregating 198.21 . . .