Rule: 12C-3.008 Prev Up Next
| Rule Title: Public Use Forms | |||
| 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: | 1/1/2024 |
| History Notes: | Rulemaking Authority 198.08, 198.32(2), 213.06(1) FS. Law Implemented 198.02, 198.03, 198.04, 198.08, 198.13, 198.22, 198.23, 198.26, 198.32(2), (3), 198.33(1), 198.38, 198.39, 213.37, 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, 1-1-21, 1-1-24. | |
| References in this version: |
Ref-03611 F-706 Ref-16275 DR-312 R. 01/24 - Affidavit of No Florida Estate Tax Due Ref-16276 DR-313 R. 01/24 - Affidavit of No Florida Estate Tax Due When Federal Return is Required |
| Notice / Adopted |
Description | ID | Publish Date |
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Public Use Forms | 27864043 |
Effective: 01/01/2024 |
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: The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax Due), and to Rule 12C-3.008, F.A.C. (Public Use Forms), incorporating by reference the related affidavits, is to reflect .... | 27571588 |
9/19/2023 Vol. 49/182 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27534922 |
9/12/2023 Vol. 49/177 |
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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 .... | 27280491 |
6/30/2023 Vol. 49/127 |
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Public Use Forms | 23984916 |
Effective: 01/01/2021 |
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The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to remove notarization requirements from two forms used in the administration of estate taxes. | 23682664 |
9/24/2020 Vol. 46/187 |
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Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and .... September 22, 2020, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
23650460 |
9/15/2020 Vol. 46/180 |
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The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to remove notarization requirements from two forms used in the administration of estate taxes. | 23573151 |
8/26/2020 Vol. 46/167 |
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Public Use Forms | 14024859 |
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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Public Use Forms | 10925515 |
Effective: 01/25/2012 |
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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 .... | 10444395 |
9/30/2011 Vol. 37/39 |
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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 .... | 10239046 |
7/29/2011 Vol. 37/30 |
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Public Use Forms | 8797044 |
Effective: 06/28/2010 |
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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 |
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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 |
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Public Use Forms | 6994008 |
Effective: 04/14/2009 |
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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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Public Use Forms | 4791429 |
Effective: 11/06/2007 |
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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 |
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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 |
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Public Use Forms | 3072783 |
Effective: 10/30/2006 |
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Public Use Forms | 654767 |
9/1/2006 Vol. 32/35 |
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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 |
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Public Use Forms | 1297683 |
Effective: 05/04/2003 |
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