27280491, 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: 27280491

Notice of Development of Rulemaking

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-3.008	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax Due), and to the Affidavit of No Florida Estate Tax Due (Form DR-312) and the Affidavit of No Florida Estate Tax Due When Federal Return is Required (Form DR-313), incorporated by reference in Rule 12C-3.008, F.A.C. (Public Use Forms), is to reflect the provisions of Ch. 2023-207, L.O.F. The proposed amendments to the rule and forms provide when an affidavit of no Florida estate tax due is required to be filed by the personal representative of an estate.

SUBJECT:

The subject area is the changes by Ch. 2023-207, L.O.F., regarding the requirements of a personal representative of an estate to file an affidavit when no Florida estate tax is due.

RULEMAKING AUTHORITY:

198.08, 198.32(2), 213.06(1) FS., ss. 1,2, Ch. 2023-207, LOF F.

LAW:

198.02, 198.03, 198.04, 198.05, 198.08, 198.13, 198.14, 198.15, 198.22, 198.23, 198.26, 198.32, 198.33(1), 198.38, 198.39, 213.37, 837.06 FS., ss. 1, 2, Ch. 2023-207, LOF F.

PRINT PUBLISH DATE:

6/30/2023 Vol. 49/127

RELATED STATUTES
AND LAWS:

198.08, 198.32(2), 213.06(1) FS., ss. 1,2, Ch. 2023-207, LOF F., 198.02, 198.03, 198.04, 198.05, 198.08, 198.13, 198.14, 198.15, 198.22, 198.23, 198.26, 198.32, 198.33(1), 198.38, 198.39, 213.37, 837.06 FS., ss. 1, 2, Ch. 2023-207, LOF F.

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-3.0015&PDate=6/30/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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