Rule: 12C-3.0015 Prev   Up   Next

Rule Title: Affidavit - No Florida Estate Tax Due
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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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):

VIEW_RULE Effective Date: 1/1/2024
History Notes: Rulemaking Authority 198.08, 198.32(2), 213.06(1) FS. Law Implemented 198.02, 198.03, 198.04, 198.05, 198.13, 198.14, 198.15, 198.26, 198.32 FS. History–New 12-13-94, Amended 1-22-01, 4-14-09, 1-25-12, 1-20-14, 1-1-24.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-3.0015
Affidavit - No Florida Estate Tax Due 27863946 Effective:
01/01/2024
View Text Proposed
12C-3.0015
......
: The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax Due), and to Rule 12C-3.008, F.A.C. (Public Use Forms), incorporating by reference the related affidavits, is to reflect .... 27571588 9/19/2023
Vol. 49/182
View Text Public Meeting
12C-3.0015
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27534922 9/12/2023
Vol. 49/177
View Text Development
12C-3.0015
......
The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax Due), and to the Affidavit of No Florida Estate Tax Due (Form DR-312) and the Affidavit of No Florida Estate Tax Due When .... 27280491 6/30/2023
Vol. 49/127
View Text Final
12C-3.0015
Affidavit - No Florida Estate Tax Due 14024374 Effective:
01/20/2014
View Text Proposed
12C-3.0015
......
Section 1, Chapter 2013-172, L.O.F., permanently extends the elimination of the requirement for filing a Florida estate tax return for the estates of decedents dying on or after January 1, 2005. The purpose of proposed changes .... 13702625 10/21/2013
Vol. 39/205
View Text Development
12C-3.0015
......
Section 1, Chapter 2013-172, L.O.F., permanently extends the elimination of the requirement for filing a Florida estate tax return for the estates of decedents dying on or after January 1, 2005. The purpose of proposed changes .... 13326459 8/2/2013
Vol. 39/150
View Text Final
12C-3.0015
Documents, Extensions, and Due Dates for Filing 10925418 Effective:
01/25/2012
View Text Proposed
12C-3.0015
......
Section 1, Chapter 2011-86, L.O.F., extends the expiration of the period of exemption from filing a Florida Estate Tax Return for decedents who die after December 31, 2004, and prior to January 1, 2013. The purpose of the .... 10444395 9/30/2011
Vol. 37/39
View Text Development
12C-3.0015
......
Section 1, Chapter 2011-86, L.O.F., extends the expiration of the period of exemption from filing a Florida Estate Tax Return for decedents who die after December 31, 2004, and prior to January 1, 2013. The purpose of the .... 10239046 7/29/2011
Vol. 37/30
View Text Final
12C-3.0015
Documents, Extensions, and Due Dates for Filing 6993717 Effective:
04/14/2009
View Text Proposed
12C-3.0015
......
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
View Text Development
12C-3.0015
......
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
View Text Final
12C-3.0015
Documents, Extensions, and Due Dates for Filing 1297004 Effective:
01/22/2001