Fla. Stat. 198.24
Sale of real estate by personal representative to pay tax


Every personal representative shall have the same right and power to take possession of or sell, convey, and dispose of real estate, as assets of the estate, for the payment of the tax imposed by this chapter as he or she may have for the payment of the debts of the decedent.

Source: Section 198.24 — Sale of real estate by personal representative to pay tax, https://www.­flsenate.­gov/Laws/Statutes/2024/0198.­24 (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

§ 198.24. Sale of real estate by personal representative to pay tax's source at flsenate​.gov