Notice of Proposed Rule

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax
RULE NO: RULE TITLE
12C-3.008: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to: (1) require, pursuant to Section 198.32(2), F.S., that Form DR-312 (Affidavit of No Florida Estate Tax Due), be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) remove the request for the decedent’s social security number in compliance with the Department's requirements regarding confidentiality of taxpayer information required under Section 213.053, F.S.; and (3) include the 2007 federal filing thresholds for filing the federal estate tax form (Form 706). The effect of this rulemaking will be to adopt, by reference, the necessary revisions to Form DR-312.
SUMMARY: The proposed amendments to Rule 12C-3.008, F.A.C., adopt by reference, changes to Form DR-312 (Affidavit of No Florida Estate Tax Due), which include: (1) the requirement pursuant to Section 198.32(2), F.S., that the affidavit be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) the removal of the request for the decedent’s social security number from the form; and (3) the 2007 federal filing thresholds for filing the federal estate tax return (Form 706).
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 198.08, 198.32(2), 213.06(1) FS.
LAW IMPLEMENTED: 92.525(1)(b), 198.08, 198.13, 198.22, 198.26, 198.32(2), 198.33(1), 198.38, 198.39, 213.37, 837.06 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: September 5, 2007, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4709

THE FULL TEXT OF THE PROPOSED RULE IS:

12C-3.008 Public Use Forms.

(1)(a) The following public‑use forms and instructions are employed by the Department in its dealings with the public and are hereby adopted by reference.

(b) No change.

Form Number        Title                Effective Date

(2) through (4) No change.

(5) DR-312             Affidavit of No Florida

                                Estate Tax Due (R. 07/07
                                        08/06)                                             ____ 10/06

(6) No change.

Specific Authority 198.08, 198.32(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 198.08, 198.13, 198.22, 198.26, 198.32(2), 198.33(1), 198.38, 198.39, 213.37, 837.06 FS. History– New 9-26-77, Formerly 12C‑3.08, Amended 1-11-93, 8-25-94, 1-22-01, 5-4-03, 10-30-06,__________.


NAME OF PERSON ORIGINATING PROPOSED RULE: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4709
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P.O. Box 7443, Tallahassee, Florida 32314-7443; telephone number (850)922-4721
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: July 30, 2007
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12C-3, F.A.C. (Estate Tax), were noticed in the Florida Administrative Weekly on February 2, 2007 (Vol. 33, No. 5, p.421). A rule development workshop was held on February 20, 2007. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department. Changes to Form DR-312, Affidavit of No Florida Estate Tax Due, have been made by the Department to include the 2007 federal filing thresholds for filing the federal estate tax form and the removal of the request for the decedent’s social security number from the form in compliance with the confidentiality requirements imposed on the Department under Section 213.053, F.S.