The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.28

198.28 Time for assessment of tax.—The amount of estate tax due under this chapter shall be determined and assessed within 4 years from the date the return was filed, or within a period expiring 90 days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under applicable provisions of the Internal Revenue Laws of the United States, whichever date last occurs, and no suit or other proceedings for the collection of any tax due under this chapter shall be begun after such date; provided, however, that in the case of a false or fraudulent return or of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

History.—s. 21, ch. 16015, 1933; CGL 1936 Supp. 1342(101); s. 5, ch. 28031, 1953; s. 8, ch. 29718, 1955.

F.S. 198.28 on Google Scholar

F.S. 198.28 on Casetext

Amendments to 198.28

Arrestable Offenses / Crimes under Fla. Stat. 198.28

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.28.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . 188.32 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 198.28 . . .

FIRST NATIONAL BANK OF MIAMI, D. v. UNITED STATES, 235 F. Supp. 331 (S.D. Fla. 1964)

. . . Of the $1,232.00 reported as dividends received from the George Putnam fund, $198.28 was traced to shares . . .