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, such rules and regulations as are promulgated with respect to the estate tax or generation-skipping transfer tax provisions of the Revenue Act of the United States insofar as they are applicable hereto. The department may from time to time prescribe such forms as it shall deem proper for the administration of this chapter.
Fla. Stat. § 198.08
Rules
Known as the Estate Tax Law
The act spans §§ 198–198 (43 sections).
Applied in 1 court decision — leading case Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Pearson (1986)
Most recently applied in Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Pearson (October 1986)
History.--s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss. 21, 35, ch. 69-106; s. 4, ch. 80-153; s. 14, ch. 98-200.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.