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Florida Statute 198.32 | Lawyer Caselaw & Research
F.S. 198.32 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 198.32

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
F.S. 198.32
198.32 Prima facie liability for tax.
(1) The estate of each decedent whose property is subject to the laws of the state shall be deemed prima facie liable for estate taxes under this chapter and shall be subject to a lien therefor in such amount as may be later determined to be due and payable on the estate as provided in this chapter. This presumption of liability shall begin on the date of the death of the decedent and shall continue until the full settlement of all taxes which may be found to be due under this chapter, the settlement to be shown by receipts for all taxes due to be issued by the department as provided for in this chapter.
(2) Whenever an estate is not subject to tax under this chapter and is not required to file a return, the personal representative may execute an affidavit attesting that the estate is not taxable. The form of the affidavit shall be prescribed by the department, and shall include, but not be limited to, statements regarding the decedent’s domicile and whether a federal estate tax return will be filed, and acknowledgment of the personal representative’s personal liability under s. 198.23. This affidavit shall be subject to record and admissible in evidence to show nonliability for tax. This subsection applies to all estates, regardless of the date of death of the decedent.
1(3) Notwithstanding any other provisions of this section and applicable to the estate of a decedent who dies after December 31, 2004, if, upon the death of the decedent, a state estate tax credit or a generation-skipping transfer credit is not allowable pursuant to the Internal Revenue Code of 1986, as amended:
(a) The personal representative of the estate is not required to file an affidavit under subsection (2) in connection with the estate.
(b) The estate shall not be subject to a lien under subsection (1).
History.s. 25, ch. 16015, 1933; CGL 1936 Supp. 1342(105); ss. 21, 35, ch. 69-106; s. 4, ch. 71-202; s. 20, ch. 80-153; s. 7, ch. 99-208; s. 2, ch. 2005-280; s. 2, ch. 2023-207.
1Note.Section 3, ch. 2023-207, provides that “[t]his act shall apply to all probate proceedings commenced on or after July 1, 2023, and to all probate proceedings pending on July 1, 2023, for which an order of final discharge has not been entered.”

F.S. 198.32 on Google Scholar

F.S. 198.32 on Casetext

Amendments to 198.32


Arrestable Offenses / Crimes under Fla. Stat. 198.32
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.32.



Annotations, Discussions, Cases:

Cases from cite.case.law:

In BUMGARNER v., 402 B.R. 374 (Bankr. M.D. Fla. 2007)

. . . This figure is incorrect in that it appears finance charges of $198.32 were included in its calculation . . .

In MELENDEZ, In S. SPENCER, In LAFLEUR, In P. CALLAHAN, In J. BELISLE, In M. CROOKS, In JOYCE, In WAYLAND,, 224 B.R. 252 (Bankr. D. Mass. 1998)

. . . microwave, purchased for $157.21 with a reported current value of $125.77; and a mower, bought for $198.32 . . .

A. WACKERLI v. C. B. MORTON, 390 F. Supp. 962 (D. Idaho 1975)

. . . Idaho; thence Southerly along the Easterly line of Lots 15 through 22 of said Block 67 a distance of 198.32 . . .

UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN McCURTAIN COUNTY, OKLAHOMA, S. G. UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN McCURTAIN COUNTY, OKLAHOMA, S. B. UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN McCURTAIN COUNTY, OKLAHOMA, UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN McCURTAIN COUNTY, OKLAHOMA, UNITED STATES v. ACRES OF LAND, MORE OR LESS, IN McCURTAIN COUNTY, OKLAHOMA,, 254 F. Supp. 294 (E.D. Okla. 1966)

. . . UNITED STATES of America, Plaintiff, v. 198.32 ACRES OF LAND, MORE OR LESS, Situate IN McCURTAIN COUNTY . . .

A. EMMERT, v. UNITED STATES G. JASPER, T. v. UNITED STATES, 146 F. Supp. 322 (S.D. Ind. 1955)

. . . interest thereon as follows: Year Tax Interest Total 1948 $182.02 $33.67 $215.69 1949 176.28 22.04 198.32 . . .