Florida · Statutes
Chapter 198
43 sections
43 sections
- Fla. Stat. § 198.01Definitions.
- Fla. Stat. § 198.02Tax upon estates of resident decedents.
- Fla. Stat. § 198.03Tax upon estates of nonresident decedents.
- Fla. Stat. § 198.04Tax upon estates of alien decedents.
- Fla. Stat. § 198.05Administration of law by Department of Revenue.
- Fla. Stat. § 198.06Examination of books, papers, records, or memoranda by the department.
- Fla. Stat. § 198.07Appointment of agents by department; bonds of agents; may administer oaths; credentials.
- Fla. Stat. § 198.08Rules.
- Fla. Stat. § 198.11Appointment of special appraisers.
- Fla. Stat. § 198.13Tax return to be made in certain cases; certificate of nonliability.
- Fla. Stat. § 198.14Failure to make return; extension of time for filing.
- Fla. Stat. § 198.015Domicile of decedent.
- Fla. Stat. § 198.15When tax due; extension; interest; penalty.
- Fla. Stat. § 198.16Notice of determination of deficiency in federal tax to be filed with department.
- Fla. Stat. § 198.17Deficiency; hearing by department.
- Fla. Stat. § 198.18Failure to pay tax; penalties; delinquent or deficient taxes, interest.
- Fla. Stat. § 198.19Receipts for taxes.
- Fla. Stat. § 198.20Failure to pay tax when due, department’s warrant, etc.
- Fla. Stat. § 198.021Tax upon generation-skipping transfers of residents.
- Fla. Stat. § 198.21Tax due payable from entire estate; third persons.
- Fla. Stat. § 198.22Lien for unpaid taxes.
- Fla. Stat. § 198.23Personal liability of personal representative.
- Fla. Stat. § 198.24Sale of real estate by personal representative to pay tax.
- Fla. Stat. § 198.25Actions to enforce payment of tax.
- Fla. Stat. § 198.26No discharge of personal representative until tax is paid.
- Fla. Stat. § 198.28Time for assessment of tax.
- Fla. Stat. § 198.29Refunds of excess tax paid.
- Fla. Stat. § 198.30Circuit judge to report names of decedents, etc.
- Fla. Stat. § 198.031Tax upon generation-skipping transfers of nonresidents.
- Fla. Stat. § 198.31Duties and powers of corporate personal representatives of nonresident decedents.
- Fla. Stat. § 198.32Prima facie liability for tax.
- Fla. Stat. § 198.33Discharge of estate, notice of lien, limitation on lien, etc.
- Fla. Stat. § 198.34Disposition of proceeds from taxes.
- Fla. Stat. § 198.35Interpretation and construction.
- Fla. Stat. § 198.36Failure to produce records; penalty.
- Fla. Stat. § 198.37Failure to make return; penalty.
- Fla. Stat. § 198.38False return; penalty.
- Fla. Stat. § 198.39False statement in return; penalty.
- Fla. Stat. § 198.40Failure to pay tax, evasion of tax, etc.; penalty.
- Fla. Stat. § 198.41Effectiveness of this chapter, etc.
- Fla. Stat. § 198.42Short title.
- Fla. Stat. § 198.44Certain exemptions from inheritance and estate taxes.
- Fla. Stat. § 198.155Payment of tax on generation-skipping transfers.