Florida Statutes
Chapter 198 - Estate Taxes
198.15 - When Tax Due; Extension; Interest; Penalty.


(1) The tax imposed by this chapter is due and payable on or before the last day prescribed by law for paying the federal estate tax pursuant to the initial estate tax return and shall be paid by the personal representative to the department. The department shall extend the time for payment of the tax or any part of the tax if the time for paying the federal estate tax is extended, provided the personal representative files with the department a copy of the approved federal extension notice within 30 days after receiving such notice. No extension shall be for more than 1 year, and the aggregate of extensions with respect to any estate shall not exceed 10 years from the due date. In such case, the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, unless a further extension is granted. If the time for the payment is thus extended, there shall be collected, as part of such amount, interest thereon at the rate of 1 percent per month of the amount due from the due date of the tax to the date the same is paid.
(2) For any tax that is due on or after July 1, 1991, and that is not paid by the due date or by the due date of any extension granted by the department, in addition to any other penalties, a specific penalty shall be added to the tax in the amount of 10 percent of any unpaid tax if the failure is for not more than 30 days, or 20 percent of the aggregate of any unpaid tax if the failure is for more than 30 days.
History.—s. 8, ch. 16015, 1933; CGL 1936 Supp. 1342(88); s. 3, ch. 28031, 1953; ss. 21, 35, ch. 69-106; s. 3, ch. 71-202; s. 1, ch. 76-261; s. 2, ch. 77-411; s. 1, ch. 80-24; s. 8, ch. 80-153; s. 2, ch. 84-325; s. 39, ch. 85-342; s. 3, ch. 87-102; s. 8, ch. 91-112; s. 3, ch. 92-320.

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.