Chapter 198 Estate Taxes
- 198.01 Definitions.
When used in this chapter the term, phrase or word: (1) "Department" means the Department of Revenue. (2) "Personal representative" means the executor, administrator, or curator of...
- 198.015 Domicile of decedent.
(1) For the purposes of this chapter, every person shall be presumed to have died a resident and not a nonresident of the state: (a) If such...
- 198.02 Tax upon estates of resident decedents.
A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state,...
- 198.021 Tax upon generation-skipping transfers of residents.
A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of original...
- 198.03 Tax upon estates of nonresident decedents.
A tax is imposed upon the transfer of real property situate in this state, upon tangible personal property having an actual situs in this state,...
- 198.031 Tax upon generation-skipping transfers of nonresidents.
A tax is hereby imposed upon every generation-skipping transfer in which the original transferor is not a resident of this state at the date of...
- 198.04 Tax upon estates of alien decedents.
A tax is imposed upon the transfer of real property situate and tangible personal property having an actual situs in this state and upon intangible...
- 198.05 Administration of law by Department of Revenue.
The Department of Revenue shall, except as otherwise provided, have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter....
- 198.06 Examination of books, papers, records, or memoranda by the department.
(1) The department, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made,...
- 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...
- 198.08 Rules.
The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and may adopt, as rules,...
- 198.11 Appointment of special appraisers.
The department may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the department to...
- 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...
- 198.14 Failure to make return; extension of time for filing.
To obtain an extension for filing a Florida return, the personal representative shall file with the department a copy of the federal extension request within...
- 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...
- 198.155 Payment of tax on generation-skipping transfers.
(1) The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by ss. 198.021 and 198.031. (2) The tax...
- 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 to file with the department within 60 days after a final determination of any deficiency in...
- 198.17 Deficiency; hearing by department.
If upon examination of any return a tax or a deficiency in tax is disclosed, the department shall proceed to determine all questions involving such...
- 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest.
(1) If any part of a deficiency in tax due under the provisions of this chapter is due to negligence or intentional disregard of the provisions...
- 198.19 Receipts for taxes.
The department shall issue to the personal representative, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which shall be...
- 198.20 Failure to pay tax when due, department's warrant, etc.
If any tax imposed by this chapter or any portion of such tax be unpaid within 90 days after the same becomes due, and the...
- 198.21 Tax due payable from entire estate; third persons.
If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of any...
- 198.22 Lien for unpaid taxes.
Unless the tax is sooner paid in full, it shall be a lien for 12 years upon the gross estate of the decedent, except that...
- 198.23 Personal liability of personal representative.
If any personal representative shall make distribution either in whole or in part of any of the property of an estate to the heirs, next...
- 198.24 Sale of real estate by personal representative to pay tax.
Every personal representative shall have the same right and power to take possession of or sell, convey, and dispose of real estate, as assets of...
- 198.25 Actions to enforce payment of tax.
Actions may be brought within the time or times herein specified by the department to recover the amount of any taxes, penalties and interest due...
- 198.26 No discharge of personal representative until tax is paid.
No final account of a personal representative shall be allowed by any court unless and until such account shows, and the judge of said court...
- 198.28 Time for assessment of tax.
The amount of estate tax due under this chapter shall be determined and assessed within 4 years from the date the return was filed, or...
- 198.29 Refunds of excess tax paid.
(1) Whenever it appears, upon the examination of any return made under this chapter or upon proof submitted to the department by the personal representative, that...
- 198.30 Circuit judge to report names of decedents, etc.
Each circuit judge of this state shall, on or before the 10th day of every month, notify the department of the names of all decedents;...
- 198.31 Duties and powers of corporate personal representatives of nonresident decedents.
If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified, and acting as personal representative in the jurisdiction of...
- 198.32 Prima facie liability for tax.
(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...
- 198.33 Discharge of estate, notice of lien, limitation on lien, etc.
(1) Where no receipt for the payment of taxes, or no affidavit or certificate of nonliability for taxes has been issued or recorded as provided for...
- 198.34 Disposition of proceeds from taxes.
All taxes and fees levied and collected under this chapter shall be paid into the Treasury of the state to the credit of the General...
- 198.35 Interpretation and construction.
When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United...
- 198.36 Failure to produce records; penalty.
Whoever fails to comply with any duty imposed upon him or her by this law, or having in his or her possession or control any...
- 198.37 Failure to make return; penalty.
Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep...
- 198.38 False return; penalty.
Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation under, or in connection with any matter arising...
- 198.39 False statement in return; penalty.
Whoever knowingly makes any false statement in any notice, affidavit, or return required to be filed or made under this chapter is guilty of a...
- 198.40 Failure to pay tax, evasion of tax, etc.; penalty.
Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter who willfully fails to collect or...
- 198.41 Effectiveness of this chapter, etc.
This chapter shall remain in force and effect so long as the Government of the United States retains in full force and effect as a...
- 198.42 Short title.
This chapter may be cited as the "Estate Tax Law of Florida." History.--s. 1, ch. 16015, 1933; CGL 1936 Supp. 1342(80). ...
- 198.44 Certain exemptions from inheritance and estate taxes.
The tax imposed under the inheritance and estate tax laws of this state in respect to personal property (except tangible property having an actual situs...
