Fla. Stat. § 198.01
This is the official text of Fla. Stat. § 198.01, part of Florida’s Stat — part of the compiled statutory law of Florida, published by the state as "Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
198.01 Definitions.
Official statutory text
When used in this chapter the term, phrase or word:
(1) “Department” means the Department of Revenue.
(2) “Personal representative” means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent or any other person who is required to file a return or pay the taxes due under any provision of this chapter.
(3) “Person” means persons, corporations, associations, joint stock companies, and business trusts.
(4) “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.
(5) “Decedent” shall include the testator, intestate, grantor, bargainor, vendor, or donor.
(6) “Resident” means a natural person domiciled in the state.
(7) “Nonresident” means a natural person domiciled without the state.
(8) “Gross estate” means the gross estate as determined under the provisions of the applicable federal revenue act.
(9) “Net estate” means the net estate as determined under the provisions of the applicable federal revenue act.
(10) “Tangible personal property” means corporeal personal property, including money.
(11) “Intangible personal property” means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt and choses in action generally.
(12) “United States” when used in a geographical sense includes only the 50 states and the District of Columbia.
(13) “Generation-skipping transfer” means every transfer subject to the federal generation-skipping transfer tax in which transfer the original transferor is a resident of this state at the date of original transfer or the property transferred is real or personal property in this state.
(14) “Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.
(15) “Federal generation-skipping transfer tax” means the tax imposed by chapter 13 of the Internal Revenue Code of 1986, as amended.
History: s. 2, ch. 16015, 1933; CGL 1936 Supp. 1342(81); ss. 21, 35, ch. 69-106; s. 44, ch. 71-377; s. 1, ch. 80-153; s. 3, ch. 89-356.
(1) “Department” means the Department of Revenue.
(2) “Personal representative” means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent or any other person who is required to file a return or pay the taxes due under any provision of this chapter.
(3) “Person” means persons, corporations, associations, joint stock companies, and business trusts.
(4) “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.
(5) “Decedent” shall include the testator, intestate, grantor, bargainor, vendor, or donor.
(6) “Resident” means a natural person domiciled in the state.
(7) “Nonresident” means a natural person domiciled without the state.
(8) “Gross estate” means the gross estate as determined under the provisions of the applicable federal revenue act.
(9) “Net estate” means the net estate as determined under the provisions of the applicable federal revenue act.
(10) “Tangible personal property” means corporeal personal property, including money.
(11) “Intangible personal property” means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt and choses in action generally.
(12) “United States” when used in a geographical sense includes only the 50 states and the District of Columbia.
(13) “Generation-skipping transfer” means every transfer subject to the federal generation-skipping transfer tax in which transfer the original transferor is a resident of this state at the date of original transfer or the property transferred is real or personal property in this state.
(14) “Original transferor” means any grantor, donor, trustor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.
(15) “Federal generation-skipping transfer tax” means the tax imposed by chapter 13 of the Internal Revenue Code of 1986, as amended.
History: s. 2, ch. 16015, 1933; CGL 1936 Supp. 1342(81); ss. 21, 35, ch. 69-106; s. 44, ch. 71-377; s. 1, ch. 80-153; s. 3, ch. 89-356.
Status: in_force · Read it on the official government site
Need a lawyer in Florida?
Find a Florida lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.