The 2023 Florida Statutes (including Special Session C)
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. . . for state death taxes and still be subject to some Florida nonresident estate tax because, under ยง 198.03 . . . Section 198.03, Florida Statutes, is therefore constitutionally valid. . . . Section 198.03, Fla. Stats. . . .
. . . The complaint further alleged that the construction placed upon Section 198.03, Florida Statutes (1973 . . . Florida Statutes (1973) with respect to the transfer tax upon the estates of residents and Section 198.03 . . . Section 198.02 and Section 198.03 are similar. . . . Because of the similarity Section 198.03 (non-residents) bears to Section 198.02 (residents), a like . . . All values shall be as finally determined for federal estate tax purposes. . 198.03 Tax upon estates . . .