CopyCited 1 times | Published | Florida 3rd District Court of Appeal
...ies clause of the United States Constitution, Article IV, Section 2, and was also a deprivation of due process as afforded by the Fourteenth Amendment to the United States Constitution. The complaint further alleged that the construction placed upon Section 198.03, Florida Statutes (1973) and Rule 12C-3.03 of the Florida Administrative Code [2] by the Department of Revenue, in its attempt to assess the tax, was erroneous and unlawful. Applying the traditional concepts of judicial restraint, the trial court found it unnecessary to reach the constitutionality of the statutes and instead decided the issue based upon statutory construction of Section 198.03, Florida Statutes (1973) and Rule 12C-3.03 of the Department of Revenue....
...cess of the amount of credit allowed under the Federal Revenue Act. In the implementation of the Constitution, the Legislature has enacted Section
198.02, Florida Statutes (1973) [3] with respect to the transfer tax upon the estates of residents and Section
198.03, Florida Statutes (1973) [4] with respect to the transfer *941 tax upon estates of non-residents. Section
198.02 and Section
198.03 are similar....
...Agrico Chemical Company,
376 So.2d 74 (Fla. 1979). Under the circumstances of this case, it does not matter whether the gross value or the net value is employed. The rule is to aid in the implementation of the underlined portion of the formula embraced under Section
198.03, supra....
...ederal Revenue Act. There may be innumerable instances where the cited rule is an aid in determining Florida's credit or proportionate share of the federal tax credit allowable in the estate of a non-resident decedent. Because *942 of the similarity Section
198.03 (non-residents) bears to Section
198.02 (residents), a like construction is in order....
