1999 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 198 Estate Taxes
198.23 Personal liability of personal representative.
1198.23 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 of kin, distributees, legatees, or devisees without having paid or secured the tax due the state under this chapter, or having obtained the release of such property from the lien of such tax either by the department or pursuant to s. 198.32(2), he or she shall become personally liable for the tax so due the state, or so much thereof as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into the personal representative's hands, custody, or control.
History.--s. 16, ch. 16015, 1933; CGL 1936 Supp. 1342(96); s. 13, ch. 80-153; s. 1040, ch. 95-147; s. 5, ch. 99-208.
1Note.--Section 5(2), ch. 99-208, provides that "[t]his section shall take effect January 1, 2000, and shall apply with respect to decedents whose death occurs on or after that date."
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