Online Sunshine Logo
Official Internet Site of the Florida Legislature
December 18, 2017
Text: 'NEW Advanced Legislative Search'
Interpreter Services for the Hearing Impaired
Go to MyFlorida House
Select Year:  
The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 198
ESTATE TAXES
View Entire Chapter
F.S. 198.03
198.03 Tax upon estates of nonresident decedents.A tax is imposed upon the transfer of real property situate in this state, upon tangible personal property having an actual situs in this state, upon intangible personal property having a business situs in this state and upon stocks, bonds, debentures, notes, and other securities or obligations of corporations organized under the laws of this state, of every person who at the time of death was not a resident of this state but was a resident of the United States, the amount of which shall be a sum equal to such proportion of the amount 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 entire gross estate wherever situate.
History.s. 4, ch. 16015, 1933; CGL 1936 Supp. 1342(84); s. 1, ch. 28031, 1953.