Fla. Stat. 198.19
Receipts for taxes

The department shall issue to the personal representative, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which shall be sufficient evidence of such payment and shall entitle the personal representative to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his or her accounts. If the personal representative files a complete return and makes written application to the department for determination of the amount of the tax and discharge from personal liability therefor, the department as soon as possible, and in any event within 1 year after receipt of such application, shall notify the personal representative of the amount of the tax; and upon payment thereof the personal representative shall be discharged from personal liability for any additional tax thereafter found to be due and shall be entitled to receive from the department a receipt in writing showing such discharge; however, such discharge shall not operate to release the gross estate of the lien of any additional tax that may thereafter be found to be due, while the title to the gross estate remains in the personal representative or in the heirs, devisees, or distributees thereof; but after such discharge is given, no part of the gross estate shall be subject to such lien or to any claim or demand for any such tax after the title thereto has passed to a bona fide purchaser for value.

Source: Section 198.19 — Receipts for taxes, https://www.­flsenate.­gov/Laws/Statutes/2024/0198.­19 (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

§ 198.19. Receipts for taxes's source at flsenate​.gov