Individuals & Families
Small Businesses
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
/
U.S. State Codes
/
Florida
/
Title XIV - Taxation and Fi...
/
Chapter 198 - Estate Taxes
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.
198.13 - Tax Return to Be Made in Certain Cases; Certificate of Nonliability.
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.
198.34 - 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.
