Florida Chapter 198 — Estate Taxes

43 sections hosted, reproduced from the official public-domain source.

Fla. Stat. § 198.01— Definitions
Fla. Stat. § 198.02— Tax upon estates of resident decedents
Fla. Stat. § 198.03— Tax upon estates of nonresident decedents
Fla. Stat. § 198.04— Tax upon estates of alien decedents
Fla. Stat. § 198.05— Administration of law by Department of Revenue
Fla. Stat. § 198.06— Examination of books, papers, records, or memoranda by the department
Fla. Stat. § 198.07— Appointment of agents by department; bonds of agents; may administer oaths; credentials
Fla. Stat. § 198.08— Rules
Fla. Stat. § 198.11— Appointment of special appraisers
Fla. Stat. § 198.13— Tax return to be made in certain cases; certificate of nonliability
Fla. Stat. § 198.14— Failure to make return; extension of time for filing
Fla. Stat. § 198.015— Domicile of decedent
Fla. Stat. § 198.15— When tax due; extension; interest; penalty
Fla. Stat. § 198.16— Notice of determination of deficiency in federal tax to be filed with department
Fla. Stat. § 198.17— Deficiency; hearing by department
Fla. Stat. § 198.18— Failure to pay tax; penalties; delinquent or deficient taxes, interest
Fla. Stat. § 198.19— Receipts for taxes
Fla. Stat. § 198.20— Failure to pay tax when due, department’s warrant, etc
Fla. Stat. § 198.021— Tax upon generation-skipping transfers of residents
Fla. Stat. § 198.21— Tax due payable from entire estate; third persons
Fla. Stat. § 198.22— Lien for unpaid taxes
Fla. Stat. § 198.23— Personal liability of personal representative
Fla. Stat. § 198.24— Sale of real estate by personal representative to pay tax
Fla. Stat. § 198.25— Actions to enforce payment of tax
Fla. Stat. § 198.26— No discharge of personal representative until tax is paid
Fla. Stat. § 198.28— Time for assessment of tax
Fla. Stat. § 198.29— Refunds of excess tax paid
Fla. Stat. § 198.30— Circuit judge to report names of decedents, etc
Fla. Stat. § 198.031— Tax upon generation-skipping transfers of nonresidents
Fla. Stat. § 198.31— Duties and powers of corporate personal representatives of nonresident decedents
Fla. Stat. § 198.32— Prima facie liability for tax
Fla. Stat. § 198.33— Discharge of estate, notice of lien, limitation on lien, etc
Fla. Stat. § 198.34— Disposition of proceeds from taxes
Fla. Stat. § 198.35— Interpretation and construction
Fla. Stat. § 198.36— Failure to produce records; penalty
Fla. Stat. § 198.37— Failure to make return; penalty
Fla. Stat. § 198.38— False return; penalty
Fla. Stat. § 198.39— False statement in return; penalty
Fla. Stat. § 198.40— Failure to pay tax, evasion of tax, etc.; penalty
Fla. Stat. § 198.41— Effectiveness of this chapter, etc
Fla. Stat. § 198.42— Short title
Fla. Stat. § 198.44— Certain exemptions from inheritance and estate taxes
Fla. Stat. § 198.155— Payment of tax on generation-skipping transfers