| Notice: 27864043 | |||
| Final Adopted Version in F.A.C. | |||
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| Department: | DEPARTMENT OF REVENUE | ||
| Division: | Corporate, Estate and Intangible Tax | ||
| Chapter: | ESTATE TAX | ||
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Overview |
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| RULE: |
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| RULE FILE DATE: | 12/12/2023 | ||
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| RULE EFFECTIVE DATE: | 1/1/2024 | ||
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| 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. | ||
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| OVERSIGHT COMMITTEE: | Joint Administrative Procedures Committee Florida Administrative Law Central Online Network (F.A.L.C.O.N.) |
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| RELATED COURT CASES: | Division of Administrative Hearings | ||
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| FEDERAL RULES
AND REGULATIONS: |
Electronic Code of Federal Regulations | ||
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| HOW TO LINK TO
THIS NOTICE: |
http://flrules.org/gateway/ruleno.asp?id=12C-3.008&Section=0 | ||
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| REFERENCE MATERIALS: |
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 |
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