Florida Proposed Rules
| Rule Number: | Rule Title |
| 12C-3.0015 | Affidavit - No Florida Estate Tax Due (Repeal |
| 12C-3.006 | Information Confidential (Repeal) |
| 12C-3.008 | Public Use Forms (Repeal) |
| 12C-3.010 | Final Certificate and Nontaxable Certificate Mailing Procedure (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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Forms:
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DR-312: Affidavit of No Florida Estate Tax Due (Repeal)
DR-313: Affidavit of No Florida Estate Tax Due When Federal Return is Required (Repeal)
F-706: Florida Estate Tax Return (Repeal)
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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 repeal of Rules 12C-3.0015, 12C-3.006, 12C-3.008, and 12C-3.010, F.A.C., is to remove rules regarding estate tax in Florida because there is no Florida state-level estate tax after December 31, 2004, and there is no affidavit requirement for any probate proceedings, including those commenced prior to July 1, 2023, effective July 1, 2023, as provided in section 1, Ch. 2023-207, L.O.F.
