11758939, 12C-3.010 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11758939

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

ESTATE TAX

Overview

RULE:

12C-3.010

Final Certificate and Nontaxable Certificate Mailing Procedure

PURPOSE:

Section 1, Chapter 2011-86, L.O.F., extends the expiration of the period of exemption from filing a Florida Estate Tax Return for decedents who die after December 31, 2004, and prior to January 1, 2013. The purpose of the proposed amendments to Rule 12C-3.010, F.A.C. (Final Certificate and Nontaxable Certificate Mailing Procedure), is to update the rule to provide the statutory period for the exemption from the requirement to file a Florida Estate Tax Return.

SUBJECT:

The proposed changes to incorporate the provisions of Section 1, Chapter 2011-86, L.O.F., into Rule 12C-3.010, F.A.C.

RULEMAKING AUTHORITY:

198.08, 213.06(1) FS.

LAW:

198.13(2), 198.19 FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

198.08, 213.06(1) FS., 198.13(2), 198.19 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12C-3.010&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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