Chapter 198 — Chapter 198
43 sections in this chapter.
Fla. Stat. § 198.01 Definitions
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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 the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting…
Fla. Stat. § 198.015 Domicile of decedent
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(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 person has dwelt or lodged in the state during and for the greater part of any period of 12 consecutive months in the 24 months next precedi…
Fla. Stat. § 198.02 Tax upon estates of resident decedents
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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, the amount of which shall be a sum equal to the amount by which the credit allowable under the applicable federal revenue act for estate, inheritance, legacy,…
Fla. Stat. § 198.021 Tax upon generation-skipping transfers of residents
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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 transfer, in an amount equal to the amount allowable as a credit for state legacy taxes under s. 2604 of the Internal Revenue Code …
Fla. Stat. § 198.03 Tax upon estates of nonresident decedents
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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, upon intangible personal property having a business situs in this state and upon stocks, bonds, debentures, notes, and other securities…
Fla. Stat. § 198.031 Tax upon generation-skipping transfers of nonresidents
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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 the original transfer but in which the property transferred includes real or personal property in this state, in an amount equal to the …
Fla. Stat. § 198.04 Tax upon estates of alien decedents
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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 personal property physically present within this state of every person who at the time of death was not a resident of the United Sta…
Fla. Stat. § 198.05 Administration of law by Department of Revenue
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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.
Fla. Stat. § 198.06 Examination of books, papers, records, or memoranda by the department
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(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, may examine any books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the …
Fla. Stat. § 198.07 Appointment of agents by department; bonds of agents; may administer oaths; credentials
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(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 as the department may from time to time prescribe. The salaries of all examiners, appraisers, attorneys and employee…
Fla. Stat. § 198.08 Rules
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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 …
Fla. Stat. § 198.11 Appointment of special appraisers
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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 be, subject to the tax imposed by this chapter, and such special appraisers shall be paid such compensation as said department shall…
Fla. Stat. § 198.13 Tax return to be made in certain cases; certificate of nonliability
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(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 department, on or before the last day prescribed by law for filing the initial federal estate tax return for such estate, a return con…
Fla. Stat. § 198.14 Failure to make return; extension of time for filing
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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 30 days after filing such request with the federal taxing authorities. If the federal taxing authorities grant an extensio…
Fla. Stat. § 198.15 When tax due; extension; interest; penalty
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(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 pursuant to the initial estate tax return and shall be paid by the personal representative to the department. The department shall extend the time …
Fla. Stat. § 198.155 Payment of tax on generation-skipping transfers
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(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 imposed by ss. 198.021 and 198.031 is due upon a taxable distribution or taxable termination as determined under applicable…
Fla. Stat. § 198.16 Notice of determination of deficiency in federal tax to be filed with department
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(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 federal estate tax has been made, written notice thereof.(2) If, after a duplicate federal return of a generation-skipping transfer …
Fla. Stat. § 198.17 Deficiency; hearing by department
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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 tax or deficiency. Such tax or deficiency in tax shall be assessed and paid together with the penalty and interest, if any, applicab…
Fla. Stat. § 198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest
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(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 of this chapter or the rules and regulations issued pursuant hereto, with knowledge thereof but without intent to defraud, there shall b…
Fla. Stat. § 198.19 Receipts for taxes
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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 sufficient evidence of such payment and shall entitle the personal representative to be credited and allowed the amount thereo…
Fla. Stat. § 198.20 Failure to pay tax when due, department’s warrant, etc
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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 time for payment be not extended, the department shall issue a warrant directed to the sheriff of any county of the state in which the estate or any part the…
Fla. Stat. § 198.21 Tax due payable from entire estate; third persons
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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 person other than the personal representative in his or her capacity as such, such person shall be entitled to a reimbursement out of any part of the estate still…
Fla. Stat. § 198.22 Lien for unpaid taxes
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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 such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdi…
Fla. Stat. § 198.23 Personal liability of personal representative
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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 rel…
Fla. Stat. § 198.24 Sale of real estate by personal representative to pay tax
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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 the estate, for the payment of the tax imposed by this chapter as he or she may have for the payment of the debts of the decedent.
Fla. Stat. § 198.25 Actions to enforce payment of tax
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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 under this chapter. Every such action shall be brought in the county where the estate is being or has been administered, or if no admi…
Fla. Stat. § 198.26 No discharge of personal representative until tax is paid
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(1) 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 finds, that the tax imposed by the provisions of this chapter upon the personal representative, which has become payable, has been paid…
Fla. Stat. § 198.28 Time for assessment of tax
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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 within a period expiring 90 days after the last day on which the assessment of a deficiency in federal estate tax may lawfully be made under appl…
Fla. Stat. § 198.29 Refunds of excess tax paid
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(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 an amount of estate tax has been paid in excess of the tax legally due under this chapter, the amount of such overpay…
Fla. Stat. § 198.30 Circuit judge to report names of decedents, etc
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Each circuit judge of this state shall, on or before the 10th day of every month, notify the Agency for Health Care Administration of the names of all decedents; the names and addresses of the respective personal representatives, administrators, or curators appointed; the amount …
Fla. Stat. § 198.31 Duties and powers of corporate personal representatives of nonresident decedents
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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 the domicile of the decedent, it shall be under the duties and obligations as to the giving of notices and filin…
Fla. Stat. § 198.32 Prima facie liability for tax
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(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 this chapter and shall be subject to a lien therefor in such amount as may be later determined to be due and payable on the estate as provi…
Fla. Stat. § 198.33 Discharge of estate, notice of lien, limitation on lien, etc
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(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 in this chapter, the property constituting the estate of the decedent in this state shall be deemed fully acquitted and discharged o…
Fla. Stat. § 198.34 Disposition of proceeds from taxes
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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 Revenue Fund.
Fla. Stat. § 198.35 Interpretation and construction
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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 States shall apply to and be followed in the interpretation of this chapter.
Fla. Stat. § 198.36 Failure to produce records; penalty
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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 record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his or her possession or con…
Fla. Stat. § 198.37 Failure to make return; penalty
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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 any records, or supply any information for the purposes of the computation, assessment, or collection of any tax imposed by this chapter, w…
Fla. Stat. § 198.38 False return; penalty
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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 under, this chapter of a false or fraudulent return, affidavit, claim, or document shall (whether or not such falsity or…
Fla. Stat. § 198.39 False statement in return; penalty
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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 misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
Fla. Stat. § 198.40 Failure to pay tax, evasion of tax, etc.; penalty
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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 truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by t…
Fla. Stat. § 198.41 Effectiveness of this chapter, etc
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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 part of the Revenue Laws of the United States a Federal Estate Tax, and this chapter shall cease to be operative as and when the Government of the Un…
Fla. Stat. § 198.42 Short title
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This chapter may be cited as the “Estate Tax Law of Florida.”
Fla. Stat. § 198.44 Certain exemptions from inheritance and estate taxes
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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 in this state) shall not be payable:(1) If the transferor at the time of death was a resident of a state or territory of the Un…