The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.22

198.22 Lien for unpaid taxes.—Unless the tax is sooner paid in full, it shall be a lien for 12 years upon the gross estate of the decedent, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien, and except that such part of the gross estate of a resident decedent as is transferred to a bona fide purchaser, mortgagee, or pledgee, for an adequate and full consideration in money or money’s worth shall be divested of such lien and such lien shall then attach to the consideration received for such property from such purchaser, mortgagee, or pledgee. If the department is satisfied that no tax liability exists or that the tax liability of an estate has been fully discharged or provided for, it may issue a waiver releasing any or all property of such estate from the lien herein imposed.

History.—s. 15, ch. 16015, 1933; CGL 1936 Supp. 1342(95); s. 1, ch. 57-108; s. 13, ch. 59-1; ss. 21, 35, ch. 69-106; s. 4, ch. 77-411.

F.S. 198.22 on Google Scholar

F.S. 198.22 on Casetext

Amendments to 198.22

Arrestable Offenses / Crimes under Fla. Stat. 198.22

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.22.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SHOOK, By SHOOK, v. GASTON COUNTY BOARD OF EDUCATION, v. STATE OF NORTH CAROLINA, 882 F.2d 119 (4th Cir. 1989)

. . . the policy of insurance issued by Pilot Life and amended by Tultex was depleted in the amount of $64,-198.22 . . .

P. LUTFY, v. UNITED STATES, 230 F.2d 643 (9th Cir. 1956)

. . . and there well knew that the net income for that year was $32,-790.65 and that the tax owing was $8,-198.22 . . .

, 118 Ct. Cl. 625 (Ct. Cl. 1951)

. . . Baker_ $198.22 47415 James T. Kerr_ 987.09 47809 Clarence F. Brown_ 2,539.85 48770 Robert W. . . .

v., 35 B.T.A. 1186 (B.T.A. 1937)

. . . tax return for 1933, filed March 12, 1934, reported net income of $1,441.57 and a tax liability of $198.22 . . .