Rule: 12C-3.010 Prev Up Next
| Rule Title: Final Certificate and Nontaxable Certificate Mailing Procedure | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Corporate, Estate and Intangible Tax | ||
| Chapter: | ESTATE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/20/2014 |
| History Notes: | Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.13(2), 198.19 FS. History–New 6-7-78, Formerly 12C-3.10, Amended 1-11-93, 8-25-94, 12-13-94, 4-14-09, 1-20-14. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Final Certificate and Nontaxable Certificate Mailing Procedure | 14024956 |
Effective: 01/20/2014 |
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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 |
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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 |
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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 .... | 11758939 |
7/20/2012 Vol. 38/29 |
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Final Certificate and Nontaxable Certificate Mailing Procedure | 6994299 |
Effective: 04/14/2009 |
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Final Certificate and Nontaxable Certificate Mailing Procedure | 6728907 |
2/6/2009 Vol. 35/05 |
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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 |
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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 |
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Final Certificate and Nontaxable Certificate Mailing Procedure | 1297877 |
Effective: 12/13/1994 |
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