2009 Florida Statutes
Payment of tax on generation-skipping transfers.
198.155 Payment of tax on generation-skipping transfers.--
(3) The tax becomes delinquent the day after the last day allowed for filing a return for the generation-skipping transfer.
(4) The tax shall be paid to the Department of Revenue.
(5) If the tax, or any portion thereof, is not paid before it becomes delinquent, it shall bear interest at the rate of 1 percent per month for each month or fraction thereof that it is delinquent.
History.--s. 21, ch. 80-153.