Fla. Stat. 198.04
Tax upon estates of alien decedents

A tax is imposed upon the transfer of real property situate and tangible personal property having an actual situs in this state and upon intangible personal property physically present within this state of every person who at the time of death was not a resident of the United States, the amount of which shall be a sum equal to such proportion of the credit allowable under the applicable federal revenue act for estate, inheritance, legacy, and succession taxes actually paid to the several states, as the value of the property taxable in this state bears to the value of the estate taxable by the United States wherever situate. For the purpose of this section, stock in a corporation organized under the laws of this state shall be deemed physically present within this state. The amount receivable as insurance upon the life of a decedent who at the time of death was not a resident of the United States, and any moneys deposited with any person carrying on the banking business by or for such decedent who was not engaged in business in the United States at the time of death, shall not, for the purpose of this section, be deemed to be physically present in this state.

Source: Section 198.04 — Tax upon estates of alien decedents, https://www.­flsenate.­gov/Laws/Statutes/2024/0198.­04 (accessed Aug. 7, 2025).

198.01
Definitions 198.02
Tax upon estates of resident decedents 198.03
Tax upon estates of nonresident decedents 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 198.08
Rules 198.11
Appointment of special appraisers 198.13
Tax return to be made in certain cases 198.14
Failure to make return 198.15
When tax due 198.015
Domicile of decedent 198.16
Notice of determination of deficiency in federal tax to be filed with department 198.17
Deficiency 198.18
Failure to pay tax 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 198.021
Tax upon generation-skipping transfers of residents 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 198.031
Tax upon generation-skipping transfers of nonresidents 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 198.37
Failure to make return 198.38
False return 198.39
False statement in return 198.40
Failure to pay tax, evasion of tax, etc. 198.41
Effectiveness of this chapter, etc 198.42
Short title 198.44
Certain exemptions from inheritance and estate taxes 198.155
Payment of tax on generation-skipping transfers

Current through Fall 2025

§ 198.04. Tax upon estates of alien decedents's source at flsenate​.gov