Florida Statutes
Chapter 198 - Estate Taxes
198.07 - Appointment of Agents by Department; Bonds of Agents; May Administer Oaths; Credentials.


(1) The department may appoint and remove such examiners, appraisers, attorneys and employees as it may deem necessary, such persons to have such duties and powers as the department may from time to time prescribe. The salaries of all examiners, appraisers, attorneys and employees employed by the department shall be such as it may prescribe, and such examiners, appraisers, attorneys and employees shall be reimbursed for travel expenses as provided in s. 112.061.
(2) The department may require such of the examiners, appraisers, attorneys and employees as it may designate to give bond payable to the state for the faithful performance of their duties in such form and with such sureties as it may determine, and all premiums on such bonds shall be paid by the state.
(3) All officers empowered by law to administer oaths and the examiners, appraisers and attorneys appointed by the department may administer an oath to all persons giving any testimony before them or to take the acknowledgment of any person in respect to any return or report required under this chapter.
(4) All examiners, appraisers and attorneys appointed by the department shall have for identification purpose proper credentials issued by the department and exhibit the same upon demand.
History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); s. 19, ch. 63-400; ss. 21, 35, ch. 69-106.

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.