Florida Statutes

Fla. Stat. § 198.08 (2025)

Rules.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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198.08 Rules.—The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and may adopt, as rules, such rules and regulations as are promulgated with respect to the estate tax or generation-skipping transfer tax provisions of the Revenue Act of the United States insofar as they are applicable hereto. The department may from time to time prescribe such forms as it shall deem proper for the administration of this chapter.

History.—s. 6, ch. 16015, 1933; CGL 1936 Supp. 1342(86); ss. 21, 35, ch. 69-106; s. 4, ch. 80-153; s. 14, ch. 98-200.

Notes of Decisions

Cited in 2 cases, 1981–1986 · leading case: Dept. of Revenue v. Good, 398 So. 2d 938 (Fla. 3d DCA 1981).

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Dept. of Revenue v. Good, 398 So. 2d 938 (Fla. 3d DCA 1981). · cites it 2× “[2] The Department of Revenue may promulgate rules pursuant to Section 198.08, Florida Statutes (1973). The rule is set forth in full, infra.”

Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Pearson, 498 N.E.2d 994 (Ind. Ct. App. 1986). “" Fla.Stat.Ann. § 198.08 (West 1971). The Florida tax attempts to use the federal tax credit to pick up taxes otherwise payable to the federal government by the estate of a non-resident decedent owning property in Florida.”

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