Bill > H6019

Introduced Session

An act relating to the state estate tax; repealing s. 198.01, F.S., relating to definitions; repealing s. 198.015, F.S., relating to domicile of decedent; repealing s. 198.02, F.S., relating to tax upon estates of resident decedents; repealing s. 198.021, F.S., relating to tax upon generation-skipping transfers of residents; repealing s. 198.03, F.S., relating to tax upon estates of nonresident decedents; repealing s. 198.031, F.S., relating to tax upon generation-skipping transfers of nonresidents; repealing s. 198.04, F.S., relating to tax upon estates of alien decedents; repealing s. 198.05, F.S., relating to administration of law by Department of Revenue; repealing s. 198.06, F.S., relating to examination of books, papers, records, or memoranda by the department; repealing s. 198.07, F.S., relating to appointment of agents by department, bonds of agents, agents may administer oaths, and agent credentials; repealing s. 198.08, F.S., relating to rules; repealing s. 198.11, F.S., relating to appointment of special appraisers; repealing s. 198.13, F.S., relating to tax return to be made in certain cases and certificate of nonliability; repealing s. 198.14, F.S., relating to failure to make return and extension of time for filing; repealing s. 198.15, F.S., relating to when tax due, extension, interest, and penalty; repealing s. 198.155, F.S., relating to payment of tax on generation-skipping transfers; repealing s. 198.16, F.S., relating to notice of determination of deficiency in federal tax to be filed with department; repealing s. 198.17, F.S., relating to deficiency and hearing by department; repealing s. 198.18, F.S., relating to failure to pay tax, penalties, delinquent or deficient taxes, and interest; repealing s. 198.19, F.S., relating to receipts for taxes; repealing s. 198.20, F.S., relating to failure to pay tax when due and department's warrant; repealing s. 198.21, F.S., relating to tax due payable from entire estate and third persons; repealing s. 198.22, F.S., relating to lien for unpaid taxes; repealing s. 198.23, F.S., relating to personal liability of personal representative; repealing s. 198.24, F.S., relating to sale of real estate by personal representative to pay tax; repealing s. 198.25, F.S., relating to actions to enforce payment of tax; repealing s. 198.26, F.S., relating to no discharge of personal representative until tax is paid; repealing s. 198.28, F.S., relating to time for assessment of tax; repealing s. 198.29, F.S., relating to refunds of excess tax paid; repealing s. 198.30, F.S., relating to circuit judge to report names of decedents; repealing s. 198.31, F.S., relating to duties and powers of corporate personal representatives of nonresident decedents; repealing s. 198.32, F.S., relating to prima facie liability for tax; repealing s. 198.33, F.S., relating to discharge of estate, notice of lien, and limitation on lien; repealing s. 198.34, F.S., relating to disposition of proceeds from taxes; repealing s. 198.35, F.S., relating to interpretation and construction; repealing s. 198.36, F.S., relating to failure to produce records and penalty; repealing s. 198.37, F.S., relating to failure to make return and penalty; repealing s. 198.38, F.S., relating to false return and penalty; repealing s. 198.39, F.S., relating to false statement in return and penalty; repealing s. 198.40, F.S., relating to failure to pay tax, evasion of tax, and penalty; repealing s. 198.41, F.S., relating to effectiveness of chapter; repealing s. 198.42, F.S., relating to short title; repealing s. 198.44, F.S., relating to certain exemptions from inheritance and estate taxes; amending ss. 213.015, 213.21, and 213.285, F.S; conforming cross-references to changes made by the act; providing an effective date.

Committee Categories

William Conerly (R)*, 

Died in Ways & Means Committee (on 06/16/2025)

Official Document