198.01Definitions198.015Domicile of decedent198.02Tax upon estates of resident decedents198.021Tax upon generation-skipping transfers of residents198.03Tax upon estates of nonresident decedents198.031Tax upon generation-skipping transfers of nonresidents198.04Tax upon estates of alien decedents198.05Administration of law by Department of Revenue198.06Examination of books, papers, records, or memoranda by the department198.07Appointment of agents by department; bonds of agents; may administer oaths; credentials198.08Rules198.11Appointment of special appraisers198.12Notice of death to department; tax returnRepealed198.13Tax return to be made in certain cases; certificate of nonliability198.14Failure to make return; extension of time for filing198.15When tax due; extension; interest; penalty198.155Payment of tax on generation-skipping transfers198.16Notice of determination of deficiency in federal tax to be filed with department198.17Deficiency; hearing by department198.18Failure to pay tax; penalties; delinquent or deficient taxes, interest198.19Receipts for taxes198.20Failure to pay tax when due, department’s warrant, etc198.21Tax due payable from entire estate; third persons198.22Lien for unpaid taxes198.23Personal liability of personal representative198.24Sale of real estate by personal representative to pay tax198.25Actions to enforce payment of tax198.26No discharge of personal representative until tax is paid198.28Time for assessment of tax198.29Refunds of excess tax paid198.30Circuit judge to report names of decedents, etc198.31Duties and powers of corporate personal representatives of nonresident decedents198.32Prima facie liability for tax198.33Discharge of estate, notice of lien, limitation on lien, etc198.331Retroactive effect of ss. 198.22 and 198.33Repealed198.34Disposition of proceeds from taxes198.35Interpretation and construction198.36Failure to produce records; penalty198.37Failure to make return; penalty198.38False return; penalty198.39False statement in return; penalty198.40Failure to pay tax, evasion of tax, etc.; penalty198.41Effectiveness of this chapter, etc198.42Short title198.44Certain exemptions from inheritance and estate taxes