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Florida Statute 198.23 | Lawyer Caselaw & Research
F.S. 198.23 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 198.23

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
F.S. 198.23
198.23 Personal liability of personal representative.If any personal representative shall make distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the state under this chapter, or having obtained the release of such property from the lien of such tax either by the department or pursuant to s. 198.32(2), he or she shall become personally liable for the tax so due the state, or so much thereof as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into the personal representative’s hands, custody, or control.
History.s. 16, ch. 16015, 1933; CGL 1936 Supp. 1342(96); s. 13, ch. 80-153; s. 1040, ch. 95-147; s. 5, ch. 99-208.

F.S. 198.23 on Google Scholar

F.S. 198.23 on Casetext

Amendments to 198.23


Arrestable Offenses / Crimes under Fla. Stat. 198.23
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.23.



Annotations, Discussions, Cases:

Cases from cite.case.law:

ESTATE OF P. SCHULTZ, v. E. POTTER,, 349 F. App'x 712 (3d Cir. 2009)

. . . pay due Schultz was $99,760.65 ($47,246.69 in back pay and allowances plus $52,315.73 interest plus $198.23 . . .

MALISSA COMPANY, INC. v. UNITED STATES, 18 Cl. Ct. 672 (Cl. Ct. 1989)

. . . 628.55 X 24 529.5 640 1068.59 X 24 0 3 34.65 X ot 25 586 640 522.18 X 25 42 60 207.90 X ot 26 619.5 640 198.23 . . .

CABBELL, v. UNITED STATES, 636 F.2d 246 (8th Cir. 1980)

. . . Straight,” deposited five of the money orders in amounts ranging from $191.31 to $198.23 at the First . . .

UNITED STATES v. ROCHON, UNITED STATES v. CABBELL, UNITED STATES v. JOHNSON,, 575 F.2d 191 (8th Cir. 1978)

. . . Those blanks were filled out in sums from $190.00 to $198.23, and on each blank “Mary A. . . . Bank of Humboldt where she deposited five “Straight” money orders varying in amount from $191.31 to $198.23 . . .

H. DUSENBERY v. R. JONES, Jr. F., 359 F. Supp. 712 (D. Kan. 1972)

. . . -32 ft. to a pin on said R/W thence S 34° 47.5' E 66.50 ft. to a pin on said R/W thence S 32° 05' E 198.23 . . .

THOMAS v. CINCINNATI. N. O. T. P. RY. CO., 77 F. 667 (C.C.S.D. Ohio 1896)

. . . receiver as aforesaid, forthwith to pay to said Drausin .Wulsin, trustee as aforesaid, said sum of $198.23 . . .