Florida Proposed Rules
| Rule Number: | Rule Title |
| 12-13.001 | Scope of Rules |
| 12-13.009 | Closing Agreements |
| 12-13.010 | Special Provisions Applicable to Compromise of Estate Taxes (Repeal) |
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| Next Step: | If requested in writing,
a rule development workshop will be held on Tuesday, August 18, 2026, at 11:00 a.m. at 2450 Shumard Oak Blvd., Building One, Room 1221, Tallahassee, Florida.
(If no written request is received, the workshop will not be held.)
An agenda and materials for the workshop are available below.
To request that a workshop be held, please send an email to rulecomments@floridarevenue.com
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| Workshop Agenda: | August 18, 2026 |
| Draft Rule Language: | August 18, 2026 |
| Notice of Rule Development: | August 4, 2026 |
Purpose: The purpose of the draft amendment to Rule 12-13.001, F.A.C., is to remove an obsolete reference to Rule 12-13.010, F.A.C. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.
The purpose of the draft amendment to Rule 12-13.009, F.A.C., is to remove an obsolete reference to Section 198, F.S. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.
The purpose of the draft amendment to Rule 12-13.010, F.A.C., is to repeal this obsolete rule. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.
