The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

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F.S. 198.44

198.44 Certain exemptions from inheritance and estate taxes.—The tax imposed under the inheritance and estate tax laws of this state in respect to personal property (except tangible property having an actual situs in this state) shall not be payable:

(1) If the transferor at the time of death was a resident of a state or territory of the United States, or the District of Columbia, which at the time of death did not impose a death tax of any character in respect to property of residents of this state (except tangible personal property having an actual situs in such state, territory, or district); or

(2) If the laws of the state, territory, or district of the residence of the transferor at the time of death contained a reciprocal exemption provision under which nonresidents were exempted from said death taxes of every character in respect to personal property (except tangible personal property having an actual situs therein), and provided that the state, territory, or district of the residence of such nonresident decedent allowed a similar exemption to residents of the state, territory, or district of residence of such decedent.

History.—s. 1, ch. 15747, 1931; CGL 1936 Supp. 1342(70); s. 1045, ch. 95-147.

F.S. 198.44 on Google Scholar

F.S. 198.44 on Casetext

Amendments to 198.44

Arrestable Offenses / Crimes under Fla. Stat. 198.44

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.44.

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED STATES v. PHIPPS,, 73 F. App'x 714 (5th Cir. 2003)

. . . The PSR notes that the pseudoephedrine converts to 10,420 kilograms of marijuana and the meth to 198.44 . . .

In A. WALLACE T. h w,, 122 B.R. 222 (Bankr. D.N.J. 1990)

. . . “cramdown” of GMAC’s claim in the subject vehicle to $11,906.25 payable in 60 monthly payments of $198.44 . . .

FORUM INSURANCE COMPANY, v. AVIATION ENTERPRISES, INC. s,, 722 F. Supp. 1525 (W.D. Tenn. 1988)

. . . . § 198.44(1). . . .

UNITED STATES v. E. BAKER, M. L. Jo, 279 F.2d 603 (9th Cir. 1960)

. . . -; that be had found out the price the subdivider had paid; that it was $198.44 per acre. . . .