31429957, 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: 31429957

Notice of Proposed Rule

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 proposed 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.

SUMMARY:

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:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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