Florida Statutes
Chapter 198 - Estate Taxes
198.01 - Definitions.


(1) “Department” means the Department of Revenue.
(2) “Personal representative” means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent or any other person who is required to file a return or pay the taxes due under any provision of this chapter.
(3) “Person” means persons, corporations, associations, joint stock companies, and business trusts.
(4) “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.
(5) “Decedent” shall include the testator, intestate, grantor, bargainor, vendor, or donor.
(6) “Resident” means a natural person domiciled in the state.
(7) “Nonresident” means a natural person domiciled without the state.
(8) “Gross estate” means the gross estate as determined under the provisions of the applicable federal revenue act.
(9) “Net estate” means the net estate as determined under the provisions of the applicable federal revenue act.
(10) “Tangible personal property” means corporeal personal property, including money.
(11) “Intangible personal property” means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt and choses in action generally.
(12) “United States” when used in a geographical sense includes only the 50 states and the District of Columbia.
(13) “Generation-skipping transfer” means every transfer subject to the federal generation-skipping transfer tax in which transfer the original transferor is a resident of this state at the date of original transfer or the property transferred is real or personal property in this state.
(14) “Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.
(15) “Federal generation-skipping transfer tax” means the tax imposed by chapter 13 of the Internal Revenue Code of 1986, as amended.
History.—s. 2, ch. 16015, 1933; CGL 1936 Supp. 1342(81); ss. 21, 35, ch. 69-106; s. 44, ch. 71-377; s. 1, ch. 80-153; s. 3, ch. 89-356.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 198 - Estate Taxes

198.01 - Definitions.

198.015 - Domicile of Decedent.

198.02 - Tax Upon Estates of Resident Decedents.

198.021 - Tax Upon Generation-Skipping Transfers of Residents.

198.03 - Tax Upon Estates of Nonresident Decedents.

198.031 - Tax Upon Generation-Skipping Transfers of Nonresidents.

198.04 - Tax Upon Estates of Alien Decedents.

198.05 - Administration of Law by Department of Revenue.

198.06 - Examination of Books, Papers, Records, or Memoranda by the Department.

198.07 - Appointment of Agents by Department; Bonds of Agents; May Administer Oaths; Credentials.

198.08 - Rules.

198.11 - Appointment of Special Appraisers.

198.13 - Tax Return to Be Made in Certain Cases; Certificate of Nonliability.

198.14 - Failure to Make Return; Extension of Time for Filing.

198.15 - When Tax Due; Extension; Interest; Penalty.

198.155 - Payment of Tax on Generation-Skipping Transfers.

198.16 - Notice of Determination of Deficiency in Federal Tax to Be Filed With Department.

198.17 - Deficiency; Hearing by Department.

198.18 - Failure to Pay Tax; Penalties; Delinquent or Deficient Taxes, Interest.

198.19 - Receipts for Taxes.

198.20 - Failure to Pay Tax When Due, Department’s Warrant, Etc.

198.21 - Tax Due Payable From Entire Estate; Third Persons.

198.22 - Lien for Unpaid Taxes.

198.23 - Personal Liability of Personal Representative.

198.24 - Sale of Real Estate by Personal Representative to Pay Tax.

198.25 - Actions to Enforce Payment of Tax.

198.26 - No Discharge of Personal Representative Until Tax Is Paid.

198.28 - Time for Assessment of Tax.

198.29 - Refunds of Excess Tax Paid.

198.30 - Circuit Judge to Report Names of Decedents, Etc.

198.31 - Duties and Powers of Corporate Personal Representatives of Nonresident Decedents.

198.32 - Prima Facie Liability for Tax.

198.33 - Discharge of Estate, Notice of Lien, Limitation on Lien, Etc.

198.34 - Disposition of Proceeds From Taxes.

198.35 - Interpretation and Construction.

198.36 - Failure to Produce Records; Penalty.

198.37 - Failure to Make Return; Penalty.

198.38 - False Return; Penalty.

198.39 - False Statement in Return; Penalty.

198.40 - Failure to Pay Tax, Evasion of Tax, etc.; Penalty.

198.41 - Effectiveness of This Chapter, Etc.

198.42 - Short Title.

198.44 - Certain Exemptions From Inheritance and Estate Taxes.