Fla. Stat. 198.14
Failure to make return; extension of time for filing

To obtain an extension for filing a Florida return, the personal representative shall file with the department a copy of the federal extension request within 30 days after filing such request with the federal taxing authorities. If the federal taxing authorities grant an extension of time for filing a return, the department shall allow a like extension of time for filing if the personal representative files a copy of such federal extension with the department within 30 days after receiving an approved federal extension. An extension of time for filing a return shall not operate to extend the time for payment of the tax. If any person fails to file a return at the time prescribed by law or files, willfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge and from such information as it can obtain through testimony or otherwise. Any such return so made by the department shall be prima facie good and sufficient for all legal purposes.

Source: Section 198.14 — Failure to make return; extension of time for filing, https://www.­flsenate.­gov/Laws/Statutes/2024/0198.­14 (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

§ 198.14. Failure to make return; extension of time for filing's source at flsenate​.gov