Rule: 12C-3.008 Prev   Up   Next

Rule Title: Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: ESTATE TAX (Formerly 12B-3)

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/20/2014
History Notes: Rulemaking Authority 198.08, 198.32(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 119.071(5), 198.08, 198.13, 198.22, 198.23, 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, 11-6-07, 4-14-09, 6-28-10, 1-25-12, 1-20-14.
References in this version: Ref-00840 DR-313
Ref-03610 DR-312
Ref-03611 F-706
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-3.008
Public Use Forms 14024859 Effective:
01/20/2014
View Text Proposed
12C-3.0015
......
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 .... 13702625 10/21/2013
Vol. 39/205
View Text Development
12C-3.0015
......
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 .... 13326459 8/2/2013
Vol. 39/150
View Text Final
12C-3.008
Public Use Forms 10925515 Effective:
01/25/2012
View Text Proposed
12C-3.0015
......
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 .... 10444395 9/30/2011
Vol. 37/39
View Text Development
12C-3.0015
......
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 .... 10239046 7/29/2011
Vol. 37/30
View Text Final
12C-3.008
Public Use Forms 8797044 Effective:
06/28/2010
View Text Proposed
12C-3.008
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8493240 4/9/2010
Vol. 36/14
View Text Development
12C-3.008
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8136183 1/15/2010
Vol. 36/02
View Text Final
12C-3.008
Public Use Forms 6994008 Effective:
04/14/2009
View Text Proposed
12C-3.0015
......
Florida’s estate tax is based on the federal credit for state death taxes. Effective January 1, 2005, the effective rate for the federal credit was reduced to zero, and a deduction was enacted. Since, the effective rate .... 6539466 12/19/2008
Vol. 34/51
View Text Development
12C-3.0015
......
Florida’s estate tax is based on the federal credit for state death taxes. Effective January 1, 2005, the effective rate for the federal credit was reduced to zero, and a deduction was enacted. Since, the effective rate .... 6165434 9/26/2008
Vol. 34/39
View Text Final
12C-3.008
Public Use Forms 4791429 Effective:
11/06/2007
View Text Proposed
12C-3.008
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 .... 4460465 8/10/2007
Vol. 33/32
View Text Development
12C-3.008
The proposed amendments to Rule 12C-3.008, F.A.C., are necessary to require, pursuant to Section 198.32(2), F.S., that Form DR-312, Affidavit of No Florida Estate Tax Due, include the requirement that the affidavit be executed .... 3533824 2/2/2007
Vol. 33/05
View Text Final
12C-3.008
Public Use Forms 3072783 Effective:
10/30/2006
View Text Change
12C-3.008
Public Use Forms 654767 9/1/2006
Vol. 32/35
View Text Proposed
12C-3.008
The purpose of the proposed amendments to Rule 12C-3.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the Florida estate tax. 25334 1/13/2006
Vol. 32/02
View Text Final
12C-3.008
Public Use Forms 1297683 Effective:
05/04/2003