The Florida Senate

731.111  Notice to creditors.--

(1)  When a notice to creditors is required, a notice shall be published once a week for 2 consecutive weeks, two publications being sufficient, in a newspaper published in the county in which the estate is administered or, if there is no newspaper published in the county, in a newspaper of general circulation in that county. Proof of publication shall be filed. The notice shall notify all persons having claims or demands against the estate to file their claims with the clerk within the time periods set forth in s. 733.702 with respect to notice of administration, or be forever barred. The notice shall contain the name of the decedent, the file number of the estate, the designation and address of the court in which the proceedings are pending, the name and address of the person causing the notice to be published, and the name and address of his or her attorney, and state the date of first publication.

(2)  Notwithstanding the provisions of subsection (1), the Department of Revenue is not barred from filing a claim against the estate of a decedent for taxes due under chapter 199 after the expiration of the time for filing claims provided in subsection (1), provided the department files its claim within 30 days after the service of the inventory or federal estate tax return on the department as provided in s. 198.13, whichever shall last occur. Additionally, in the event that the information contained therein is amended or supplemented, the department has the right to file its claim or amend a previously filed claim within 30 days after the service of such information.

History.--s. 3, ch. 75-220; s. 1, ch. 79-68; s. 2, ch. 82-38; s. 2, ch. 84-106; s. 1, ch. 89-340; s. 1, ch. 90-23; s. 23, ch. 93-233.