Florida Florida Statutes
§ 198.015 — Domicile of decedent
FS § 198.015Ch. 198
Statute text
View on source(1)For the purposes of this chapter, every person shall be presumed to have died a resident and not a nonresident of the state:(a) If such person has dwelt or lodged in the state 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.
Legislative 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.