1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 198 Estate Taxes  

198.01 Definitions.
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.
198.08 Rules.
198.11 Appointment of special appraisers.
198.12 Notice of death to department; tax return.
198.13 Tax return to be made in certain cases.
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.
198.19 Receipts for taxes.
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.
198.331 Retroactive effect of ss. 198.22 and 198.33.
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.
198.42 Short title.
198.44 Certain exemptions from inheritance and estate taxes.

Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.