Florida Statutes
Chapter 198 - Estate Taxes
198.13 - Tax Return to Be Made in Certain Cases; Certificate of Nonliability.


(1) The personal representative of every estate required by the laws of the United States to file a federal estate tax return shall file with the department, on or before the last day prescribed by law for filing the initial federal estate tax return for such estate, a return consisting of an executed copy of the federal estate tax return and shall file with such return all supplemental data, if any, as may be necessary to determine and establish the correct tax under this chapter. Such return shall be made in the case of every decedent who at the time of death was not a resident of the United States and whose gross estate includes any real property situate in the state, tangible personal property having an actual situs in the state, and intangible personal property physically present within the state.
(2) Whenever it is made to appear to the department that an estate that has filed a return owes no taxes under this chapter, the department shall issue to the personal representative a certificate in writing to that effect, which certificate shall have the same force and effect as a receipt showing payment. The certificate shall be subject to record and admissible in evidence in like manner as a receipt showing payment of taxes. A fee of $5 shall be paid to the department for each certificate so issued.
(3) Every person required to file a return reporting a generation-skipping transfer under applicable federal statutes and regulations shall file with the Department of Revenue, on or before the last day prescribed for filing the federal return, a return consisting of a duplicate copy of the federal return.
(4) Notwithstanding any other provisions of this section and applicable to the estate of a decedent who dies after December 31, 2004, if, upon the death of the decedent, a state death tax credit or a generation-skipping transfer credit is not allowable pursuant to the Internal Revenue Code of 1986, as amended:
(a) The personal representative of the estate is not required to file a return under subsection (1) in connection with the estate.
(b) The person who would otherwise be required to file a return reporting a generation-skipping transfer under subsection (3) is not required to file such a return in connection with the estate.

History.—s. 7, ch. 16015, 1933; CGL 1936 Supp. 1342(87); s. 2, ch. 28031, 1953; s. 2, ch. 29718, 1955; ss. 21, 35, ch. 69-106; s. 2, ch. 71-202; s. 7, ch. 80-153; s. 1, ch. 84-325; s. 38, ch. 85-342; s. 1035, ch. 95-147; s. 4, ch. 99-208; s. 7, ch. 2007-106; s. 35, ch. 2008-4; s. 1, ch. 2011-86; s. 1, ch. 2013-172.

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.