§ 736.1511, Fla. Stat. · Part XV. COMMUNITY PROPERTY TRUST ACT
Application of Internal Revenue Code; community property classified by another jurisdiction.
Text — 2026 Florida Statutes
For purposes of the application of s. 1014(b)(6) of the Internal Revenue Code of 1986, 26 U.S.C. s. 1014(b)(6), as of January 1, 2021, a community property trust is considered a trust established under the community property laws of the state. Community property, as classified by a jurisdiction other than this state, which is transferred to a community property trust retains its character as community property while in the trust. If the trust is revoked and property is transferred on revocation of the trust, the community property as classified by a jurisdiction other than the state retains its character as community property to the extent otherwise provided by ss. 732.216-732.228.
Notes and commentary — not statutory text
History
s. 39, ch. 2021-183.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0736/0736.html
- Text hash
- sha256 1c1886098dbe0fcbc2f71a33321f5c773bb689ccf0f85119321e1501dfb3859f
- 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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