Rule: 12C-3.013 Prev Up Next
Rule Title: Protest Procedures (Repealed) | |||
Department: | DEPARTMENT OF REVENUE |
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Division: | Corporate, Estate and Intangible Tax | ||
Chapter: | ESTATE TAX |
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date: | 4/14/2009 | |
History Notes: | Rulemaking Authority 72.011, 198.08, 213.06(1), 213.21 FS. Law Implemented 72.011, 198.08, 213.21 FS. History–New 8-25-94, Amended 1-22-01, Repealed 4-14-09. | |
References in this version: | No reference(s). |
Notice / Adopted |
Description | ID | Publish Date |
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Protest Procedures (Repealed) | 6994396 |
Effective: 04/14/2009 |
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Florida’s estate tax is based on the federal credit for state death taxes. Effective January 1, 2005, the effective rate for the federal credit was reduced to zero, and a deduction was enacted. Since, the effective rate .... | 6539466 |
12/19/2008 Vol. 34/51 |
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Florida’s estate tax is based on the federal credit for state death taxes. Effective January 1, 2005, the effective rate for the federal credit was reduced to zero, and a deduction was enacted. Since, the effective rate .... | 6165434 |
9/26/2008 Vol. 34/39 |
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Protest Procedures (Repealed) | 1298168 |
Effective: 01/22/2001 |