4460465, 12C-3.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4460465

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

ESTATE TAX

Overview

RULE:

12C-3.008

Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to: (1) require, pursuant to Section 198.32(2), F.S., that Form DR-312 (Affidavit of No Florida Estate Tax Due), be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) remove the request for the decedent’s social security number in compliance with the Department's requirements regarding confidentiality of taxpayer information required under Section 213.053, F.S.; and (3) include the 2007 federal filing thresholds for filing the federal estate tax form (Form 706). The effect of this rulemaking will be to adopt, by reference, the necessary revisions to Form DR-312.

SUMMARY:

The proposed amendments to Rule 12C-3.008, F.A.C., adopt by reference, changes to Form DR-312 (Affidavit of No Florida Estate Tax Due), which include: (1) the requirement pursuant to Section 198.32(2), F.S., that the affidavit be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) the removal of the request for the decedent’s social security number from the form; and (3) the 2007 federal filing thresholds for filing the federal estate tax return (Form 706).

RULEMAKING AUTHORITY:

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

LAW:

92.525(1)(b), 198.08, 198.13, 198.22, 198.26, 198.32(2), 198.33(1), 198.38, 198.39, 213.37, 837.06 FS.

PRINT PUBLISH DATE:

8/10/2007 Vol. 33/32

COMMENTS:

From 8/10/2007 To 8/31/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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