Florida Statutes 198.08 – Rules
Current as of: 2024 | Check for updates
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Terms Used In Florida Statutes 198.08
- Department: means the Department of Revenue. See Florida Statutes 198.01
- 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. See Florida Statutes 198.01
- United States: when used in a geographical sense includes only the 50 states and the District of Columbia. See Florida Statutes 198.01
The department has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this chapter and may adopt, as rules, such rules and regulations as are promulgated with respect to the estate tax or generation-skipping transfer tax provisions of the Revenue Act of the United States insofar as they are applicable hereto. The department may from time to time prescribe such forms as it shall deem proper for the administration of this chapter.