Florida Proposed Rules
| Rule Number: Rule Title |
| 12C-3.0015 | Affidavit - No Florida Estate Tax Due |
| 12C-3.008 | Public Use Forms |
|
| Next Step: | At the September 18, 2023, meeting, the Governor and Cabinet approved the
publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules remained unchanged upon
reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department
filed the rules for certification with the Department of State on December 12, 2023. These rules went into effect on January 1, 2024. |
|
Forms:
|
DR-312: Affidavit of No Florida Estate Tax Due
DR-313: Affidavit of No Florida Estate Tax Due When Federal Return is Required
|
| Final Language: | January 1, 2024 |
| Certification Package: | December, 12, 2023 |
| Certification Letter to JAPC: | December, 4, 2023 |
| Hearing Information: | October 12, 2023 [Canceled, no request received] |
| Package Filed with JAPC: | September 19, 2023 |
| Notice of Proposed Rule: | September 19, 2023 (Vol. 49, No. 182) |
| Cabinet Meeting for Hearing: | September 18, 2023 |
| Notice of Public Meeting - Cabinet for Hearing: | September 12, 2023 (Vol. 49, No. 177) |
| Workshop Information: | July 18, 2023 |
| Draft Rule Language: | July 18, 2023 |
| Notice of Rule Development: | June 30, 2023 (Vol. 49, No. 127) |
Purpose:
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 Federal Return is Required (Form DR-313), incorporated by reference in Rule 12C-3.008, F.A.C. (Public Use Forms), is to reflect the provisions of Ch. 2023-207, L.O.F. The proposed amendments to the rule and forms provide when an affidavit of no Florida estate tax due is required to be filed by the personal representative of an estate.
