Florida Statutes
Title XIV - Taxation and Finance
Chapter 198 - Estate Taxes

198.01 - Definitions. - (1) “Department” means the Department of Revenue. (2) “Personal representative”...

198.015 - Domicile of Decedent. - (1) For the purposes of this chapter, every person shall...

198.02 - Tax Upon Estates of Resident Decedents. - History.—s. 3, ch. 16015, 1933; CGL 1936 Supp. 1342(83); s....

198.021 - Tax Upon Generation-Skipping Transfers of Residents. - History.—s. 2, ch. 80-153; s. 4, ch. 89-356.

198.03 - Tax Upon Estates of Nonresident Decedents. - History.—s. 4, ch. 16015, 1933; CGL 1936 Supp. 1342(84); s....

198.031 - Tax Upon Generation-Skipping Transfers of Nonresidents. - History.—s. 3, ch. 80-153; s. 5, ch. 89-356.

198.04 - Tax Upon Estates of Alien Decedents. - History.—s. 5, ch. 16015, 1933; CGL 1936 Supp. 1342(85); s....

198.05 - Administration of Law by Department of Revenue. - History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss....

198.06 - Examination of Books, Papers, Records, or Memoranda by the Department. - (1) The department, for the purpose of ascertaining the correctness...

198.07 - Appointment of Agents by Department; Bonds of Agents; May Administer Oaths; Credentials. - (1) The department may appoint and remove such examiners, appraisers,...

198.08 - Rules. - History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss....

198.11 - Appointment of Special Appraisers. - History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss....

198.13 - Tax Return to Be Made in Certain Cases; Certificate of Nonliability. - (1) The personal representative of every estate required by the...

198.14 - Failure to Make Return; Extension of Time for Filing. - History.—s. 7, ch. 16015, 1933; CGL 1936 Supp. 1342(87); s....

198.15 - When Tax Due; Extension; Interest; Penalty. - (1) The tax imposed by this chapter is due and...

198.155 - Payment of Tax on Generation-Skipping Transfers. - (1) The person liable for payment of the federal generation-skipping...

198.16 - Notice of Determination of Deficiency in Federal Tax to Be Filed With Department. - (1) It shall be the duty of the personal representative...

198.17 - Deficiency; Hearing by Department. - History.—s. 10, ch. 16015, 1933; CGL 1936 Supp. 1342(90); s....

198.18 - Failure to Pay Tax; Penalties; Delinquent or Deficient Taxes, Interest. - (1) If any part of a deficiency in tax due...

198.19 - Receipts for Taxes. - History.—s. 12, ch. 16015, 1933; CGL 1936 Supp. 1342(92); ss....

198.20 - Failure to Pay Tax When Due, Department’s Warrant, Etc. - History.—s. 13, ch. 16015, 1933; CGL 1936 Supp. 1342(93); ss....

198.21 - Tax Due Payable From Entire Estate; Third Persons. - History.—s. 14, ch. 16015, 1933; CGL 1936 Supp. 1342(94); ss....

198.22 - Lien for Unpaid Taxes. - History.—s. 15, ch. 16015, 1933; CGL 1936 Supp. 1342(95); s....

198.23 - Personal Liability of Personal Representative. - History.—s. 16, ch. 16015, 1933; CGL 1936 Supp. 1342(96); s....

198.24 - Sale of Real Estate by Personal Representative to Pay Tax. - History.—s. 17, ch. 16015, 1933; CGL 1936 Supp. 1342(97); s....

198.25 - Actions to Enforce Payment of Tax. - History.—s. 18, ch. 16015, 1933; CGL 1936 Supp. 1342(98); ss....

198.26 - No Discharge of Personal Representative Until Tax Is Paid. - History.—s. 19, ch. 16015, 1933; CGL 1936 Supp. 1342(99); s....

198.28 - Time for Assessment of Tax. - History.—s. 21, ch. 16015, 1933; CGL 1936 Supp. 1342(101); s....

198.29 - Refunds of Excess Tax Paid. - (1) Whenever it appears, upon the examination of any return...

198.30 - Circuit Judge to Report Names of Decedents, Etc. - History.—s. 23, ch. 16015, 1933; CGL 1936 Supp. 1342(103); s....

198.31 - Duties and Powers of Corporate Personal Representatives of Nonresident Decedents. - History.—s. 24, ch. 16015, 1933; CGL 1936 Supp. 1342(104); s....

198.32 - Prima Facie Liability for Tax. - (1) The estate of each decedent whose property is subject...

198.33 - Discharge of Estate, Notice of Lien, Limitation on Lien, Etc. - (1) Where no receipt for the payment of taxes, or...

198.34 - Disposition of Proceeds From Taxes. - History.—s. 28, ch. 16015, 1933; CGL 1936 Supp. 1342(108); s....

198.35 - Interpretation and Construction. - History.—s. 32, ch. 16015, 1933; CGL 1936 Supp. 1342(111); s....

198.36 - Failure to Produce Records; Penalty. - History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 1342(107); ss....

198.37 - Failure to Make Return; Penalty. - History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s....

198.38 - False Return; Penalty. - History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s....

198.39 - False Statement in Return; Penalty. - History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s....

198.40 - Failure to Pay Tax, Evasion of Tax, etc.; Penalty. - History.—s. 27, ch. 16015, 1933; CGL 1936 Supp. 7473(3-a); s....

198.41 - Effectiveness of This Chapter, Etc. - History.—s. 29, ch. 16015, 1933; CGL 1936 Supp. 1342(109).

198.42 - Short Title. - History.—s. 1, ch. 16015, 1933; CGL 1936 Supp. 1342(80).

198.44 - Certain Exemptions From Inheritance and Estate Taxes. - (1) If the transferor at the time of death was...