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25 chapters · 1,176 sections in this title.
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 …