§ 731.1065, Fla. Stat. · Part I. SHORT TITLE; CONSTRUCTION
Precious metals.
Text — 2026 Florida Statutes
(1) For the purposes of the code, gold coin or silver coin that is legal tender pursuant to s. 215.986 is not tangible personal property. Precious metals in any tangible form, which are not legal tender pursuant to s. 215.986 and which are kept and acquired for their historical, artistic, collectible, or investment value apart from their normal use as legal tender for payment, are tangible personal property.
(2) This section is effective on July 1, 2026, for decedents dying on or after July 1, 2026. Section 1, chapter 2020-67, Laws of Florida, applies to decedents dying before July 1, 2026.
Notes and commentary — not statutory text
History
s. 1, ch. 2020-67; ss. 13, 18, ch. 2025-100; ss. 1, 2, ch. 2026-132; ss. 95, 96, ch. 2026-174.
Note 1
Note.—Section 17, ch. 2025-100, provides:
“(1) The Chief Financial Officer shall adopt rules to implement s. 280.21, Florida Statutes, as created by this act. The Financial Services Commission shall adopt rules to implement any provisions in chapter 560, Florida Statutes, or chapter 655, Florida Statutes, as created or amended by this act, including, but not limited to, ss. 560.155, 560.214, and 655.97, Florida Statutes. Such rules must be adopted by November 1, 2025, and submitted to the President of the Senate and Speaker of the House of Representatives on or before November 1, 2025, in the report specified in section 16. Such rules may not take effect until they are ratified by the Legislature. The Chief Financial Officer and the Financial Services Commission shall notify the Division of Law Revision upon legislative ratification of such rules.
“(2) This section is effective upon becoming a law solely for the purpose of adopting the rules required under this section, but such rules may not be implemented until such rules are ratified by the Legislature and until such time that the provisions for which the rules are adopted become law.”
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0731/0731.html
- Text hash
- sha256 dc59c0bf4f77da9b527aebba13bd3a6468b23cde55f2178dbbf35f8456fe3948
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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- 1 footnote reference mark(s) are omitted from the text; the notes they mark are under Notes
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The Florida Statutes
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