(1) The estate of each decedent whose property is subject to the laws of the state shall be deemed prima facie liable for estate taxes under this chapter and shall be subject to a lien therefor in such amount as may be later determined to be due and payable on the estate as provided in this chapter. This presumption of liability shall begin on the date of the death of the decedent and shall continue until the full settlement of all taxes which may be found to be due under this chapter, the settlement to be shown by receipts for all taxes due to be issued by the department as provided for in this chapter.
(2) Whenever an estate is not subject to tax under this chapter and is not required to file a return, the personal representative may execute an affidavit attesting that the estate is not taxable. The form of the affidavit shall be prescribed by the department, and shall include, but not be limited to, statements regarding the decedent’s domicile and whether a federal estate tax return will be filed, and acknowledgment of the personal representative’s personal liability under s. 198.23. This affidavit shall be subject to record and admissible in evidence to show nonliability for tax. This subsection applies to all estates, regardless of the date of death of the decedent.
History.—s. 25, ch. 16015, 1933; CGL 1936 Supp. 1342(105); ss. 21, 35, ch. 69-106; s. 4, ch. 71-202; s. 20, ch. 80-153; s. 7, ch. 99-208; s. 2, ch. 2005-280.
Structure Florida Statutes
Title XIV - Taxation and Finance
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.
198.11 - 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.
198.20 - 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.
198.44 - Certain Exemptions From Inheritance and Estate Taxes.