31194247, 12C-3.0015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31194247

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

ESTATE TAX

Overview

RULE:

12C-3.0015	Affidavit - No Florida Estate Tax Due
12C-3.006	Information Confidential
12C-3.008	Public Use Forms
12C-3.010	Final Certificate and Nontaxable Certificate Mailing Procedure

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.

SUBJECT:

The draft repeal of Chapter 12C-3, F.A.C., is to remove an obsolete rule chapter.

RULEMAKING AUTHORITY:

198.08, 198.32(2), 213.06(1) FS.

LAW:

198.02, 198.03, 198.04, 198.05, 198.13, 198.15, 198.16, 198.18, 198.19, 198.26, 198.32, 198.37, 198.38, 198.39, 198.40, 213.053(1)(e), (2)(a), 213.235 FS.

PRINT PUBLISH DATE:

8/4/2026 Vol. 52/150

RELATED STATUTES
AND LAWS:

198.08, 198.32(2), 213.06(1) FS., 198.02, 198.03, 198.04, 198.05, 198.13, 198.15, 198.16, 198.18, 198.19, 198.26, 198.32, 198.37, 198.38, 198.39, 198.40, 213.053(1)(e), (2)(a), 213.235 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12C-3.0015&PDate=8/4/2026&Section=1

REFERENCE MATERIALS:

No reference(s).

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