31426756, 12-13.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31426756

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.001	Scope of Rules
12-13.009	Closing Agreements
12-13.010	Special Provisions Applicable to Compromise of Estate Taxes

PURPOSE:

The purpose of the proposed amendments to Rules 12-13.001 and 12-13.009, F.A.C., is to remove obsolete references to Rule 12-13.010, F.A.C., and to Section 198, F.S., because Rule 12-13.010, F.A.C., and Chapter 12C-3, F.A.C. (Estate Tax), are in the process of being repealed.

SUMMARY:

The draft amendment to Rule 12-13.001, F.A.C., removes an obsolete reference to Rule 12-13.010, F.A.C. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.  The draft amendment to Rule 12-13.009, F.A.C., removes an obsolete reference to Section 198, F.S.  Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.  The draft amendment to Rule 12-13.010, F.A.C., is to repeal this obsolete rule. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.

RULEMAKING AUTHORITY:

212.07(9)(c), 213.06(1), 213.21(5), (9) F.S.

LAW:

212.07(9), 212.12(14), 213.21, 213.24(3), 215.34(2) FS.

PRINT PUBLISH DATE:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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