§ 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

Terms Used In Florida Statutes > Chapter 198

  • Administrator: means the licensed person who has been appointed to serve as the chief executive of the home and has the general administrative charge of the facility. See Florida Statutes 296.33
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Applicant: means an entrepreneur or small business that applies to a loan administrator for a microloan. See Florida Statutes 288.9932
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Bequest: Property gifted by will.
  • Certificate of origin: means a record created by a manufacturer or importer as the manufacturer's or importer's proof of identity of a vessel. See Florida Statutes 328.0015
  • Certificate of title: means a record, created by the department or by a governmental agency of another jurisdiction under the law of that jurisdiction, that is designated as a certificate of title by the department or agency and is evidence of ownership of a vessel. See Florida Statutes 328.0015
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dealer: means a person, including a manufacturer, in the business of selling vessels. See Florida Statutes 328.0015
  • Decedent: A deceased person.
  • Decedent: shall include the testator, intestate, grantor, bargainor, vendor, or donor. See Florida Statutes 288.9932
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Department: means the Department of Revenue. See Florida Statutes 288.9932
  • Department: means the Department of Highway Safety and Motor Vehicles. See Florida Statutes 328.0015
  • Department: means the Department of Economic Opportunity. See Florida Statutes 288.005
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Director: means the executive director of the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • Documented vessel: means a vessel covered by a certificate of documentation issued pursuant to 46 U. See Florida Statutes 328.0015
  • Donor: The person who makes a gift.
  • Economic benefits: means the direct, indirect, and induced gains in state revenues as a percentage of the state's investment. See Florida Statutes 288.005
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Florida Statutes 328.0015
  • Electronic certificate of title: means a certificate of title consisting of information that is stored solely in an electronic medium and is retrievable in perceivable form. See Florida Statutes 328.0015
  • Entrepreneur: means an individual residing in this state who desires to assume the risk of organizing, managing, and operating a small business in this state. See Florida Statutes 288.9932
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Federal generation-skipping transfer tax: means the tax imposed by chapter 13 of the Internal Revenue Code of 1986, as amended. See Florida Statutes 288.9932
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Generation-skipping transfer: means every transfer subject to the federal generation-skipping transfer tax in which transfer the original transferor is a resident of this state at the date of original transfer or the property transferred is real or personal property in this state. See Florida Statutes 288.9932
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: means the gross estate as determined under the provisions of the applicable federal revenue act. See Florida Statutes 288.9932
  • Home: means a licensed health care facility operated by the department pursuant to part II of chapter 400. See Florida Statutes 296.33
  • Hull damaged: means compromised with respect to the integrity of a vessel's hull by a collision, allision, lightning strike, fire, explosion, running aground, or similar occurrence, or the sinking of a vessel in a manner that creates a significant risk to the integrity of the vessel's hull. See Florida Statutes 328.0015
  • Hull identification number: means the alphanumeric designation assigned to a vessel pursuant to 33 C. See Florida Statutes 328.0015
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible personal property: means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt and choses in action generally. See Florida Statutes 288.9932
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Jobs: means full-time equivalent positions, including, but not limited to, positions obtained from a temporary employment agency or employee leasing company or through a union agreement or coemployment under a professional employer organization agreement, which result directly from a project in this state. See Florida Statutes 288.005
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Loan administrator: means an entity statutorily eligible to receive state funds and authorized by the department to make loans under a loan program. See Florida Statutes 288.005
  • Loan program: means a program established in this chapter to provide appropriated funds to an eligible entity to further a specific state purpose for a limited period of time and with a requirement that such appropriated funds be repaid to the state. See Florida Statutes 288.005
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Network: means the Florida Small Business Development Center Network. See Florida Statutes 288.9932
  • Nonresident: means a natural person domiciled without the state. See Florida Statutes 288.9932
  • oath: includes affirmations. See Florida Statutes 88.6011
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office of Economic and Demographic Research: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 88.6011
  • Original transferor: means any grantor, donor, trustor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax. See Florida Statutes 288.9932
  • Owner: means a person who has legal title to a vessel. See Florida Statutes 328.0015
  • Owner of record: means the owner indicated in the files of the department or, if the files indicate more than one owner, the one first indicated. See Florida Statutes 328.0015
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means persons, corporations, associations, joint stock companies, and business trusts. See Florida Statutes 288.9932
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 88.6011
  • Person: means an individual, corporation, business trust, estate, trust, statutory trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Florida Statutes 328.0015
  • Personal property: All property that is not real property.
  • Personal representative: means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent or any other person who is required to file a return or pay the taxes due under any provision of this chapter. See Florida Statutes 288.9932
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 88.6011
  • Probate: Proving a will
  • Purchase: means to take by sale, lease, mortgage, pledge, consensual lien, security interest, gift, or any other voluntary transaction that creates an interest in a vessel. See Florida Statutes 328.0015
  • Purchaser: means a person who takes by purchase. See Florida Statutes 328.0015
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Florida Statutes 328.0015
  • Resident: means any eligible veteran admitted to the home. See Florida Statutes 296.33
  • Resident: means a natural person domiciled in the state. See Florida Statutes 288.9932
  • Secured party of record: means the secured party whose name is indicated as the name of the secured party in the files of the department or, if the files indicate more than one secured party, the one first indicated. See Florida Statutes 328.0015
  • Security interest: means an interest in a vessel which secures payment or performance of an obligation if the interest is created by contract or arises under…. See Florida Statutes 328.0015
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sign: means , with present intent to authenticate or adopt a record, to:
  • Small business: means a business, regardless of corporate structure, domiciled in this state which employs 25 or fewer people and generated average annual gross revenues of $1. See Florida Statutes 288.9932
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Florida Statutes 328.0015
  • Statute: A law passed by a legislature.
  • Tangible personal property: means corporeal personal property, including money. See Florida Statutes 288.9932
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Title brand: means a designation of previous damage, use, or condition that must be indicated on a certificate of title. See Florida Statutes 328.0015
  • Transfer of ownership: means a voluntary or involuntary conveyance of an interest in a vessel. See Florida Statutes 328.0015
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • United States: when used in a geographical sense includes only the 50 states and the District of Columbia. See Florida Statutes 288.9932
  • Vessel: means a watercraft used or capable of being used as a means of transportation on water, except:
  • Vessel number: means the alphanumeric designation for a vessel issued pursuant to 46 U. See Florida Statutes 328.0015
  • Veteran: means a person as defined in…. See Florida Statutes 296.33
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 88.6011
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 88.6011
  • Written certificate of title: means a certificate of title consisting of information inscribed on a tangible medium. See Florida Statutes 328.0015