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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
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F.S. 198.41
198.41 Effectiveness of this chapter, etc.This chapter shall remain in force and effect so long as the Government of the United States retains in full force and effect as a part of the Revenue Laws of the United States a Federal Estate Tax, and this chapter shall cease to be operative as and when the Government of the United States ceases to impose any Estate Tax of the United States.
History.s. 29, ch. 16015, 1933; CGL 1936 Supp. 1342(109).