13702625, 12C-3.0015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13702625

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

ESTATE TAX

Overview

RULE:

12C-3.0015	Affidavit - No Florida Estate Tax Due
12C-3.0025	Jointly Owned Property
12C-3.0035	Calculation of Tax upon Resident Decedent Estates
12C-3.0045	Calculation of Tax upon Nonresident Decedent Estates
12C-3.0055	Calculation of Tax upon Nonresident Alien Decedent Estates
12C-3.008	Public Use Forms
12C-3.010	Final Certificate and Nontaxable Certificate Mailing Procedure
12C-3.011	Tax on Generation-Skipping Transfers
12C-3.012	Releases

PURPOSE:

Section 1, Chapter 2013-172, L.O.F., permanently extends the elimination of the requirement for filing a Florida estate tax return for the estates of decedents dying on or after January 1, 2005. The purpose of proposed changes to Rule Chapter 12C-3, F.A.C. (Estate Tax), is to remove obsolete provisions and provide representatives of Florida decedents the final certificate or affidavit that will allow the removal of a Florida estate tax lien on real property owned by the decedent.

SUMMARY:

The proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax), provide that no Florida estate tax return is required when the decedent died on or after January 1, 2005, and remove obsolete provisions.
The proposed amendments to Rule 12C-3.008, F.A.C. (Public Use Forms), update the Florida estate tax return and the Affidavit of No Florida Estate Tax Due to reflect the provisions of section 1, Chapter 2013-172, L.O.F., and to remove obsolete forms.
The proposed amendments to Rule 12C-3.010, F.A.C. (Final Certificate and Nontaxable Certificate Mailing Procedure), provide the certificate or affidavit that will allow the removal of a Florida estate tax lien on real property owned by a Florida decedent.
The proposed repeal of the following rule sections of Rule Chapter 12C-3, F.A.C. (Estate Tax), remove provisions rendered obsolete by Section 1, Chapter 2013-172, L.O.F.: Rule 12C-3.0025, F.A.C. (Jointly Owned Property), Rule 12C-3.0035, F.A.C. (Calculation of Tax upon Resident Decedent Estates), Rule 12C-3.0045, F.A.C. (Calculation of Tax upon Nonresident Decedent Estates), Rule 12C-3.0055, F.A.C. (Calculation of Tax upon Nonresident Alien Decedent Estates), Rule 12C-3.011, F.A.C. (Tax on Generation-Skipping Transfers), and Rule 12C-3.012, F.A.C. (Releases).

RULEMAKING AUTHORITY:

198.08, 198.32(2), 213.06(1) FS.

LAW:

92.525(1)(b), 119.071(5), 198.02, 198.03, 198.031, 198.04, 198.05, 198.08, 198.13, 198.14, 198.15, 198.155, 198.19, 198.22, 198.23, 198.26, 198.32, 198.33(1), 198.38, 198.39, 213.37, 837.06 FS.

PRINT PUBLISH DATE:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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