3533824, 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: 3533824

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

ESTATE TAX

Overview

RULE:

12C-3.008

Public Use Forms

PURPOSE:

The proposed amendments to Rule 12C-3.008, F.A.C., are necessary to require, pursuant to Section 198.32(2), F.S., that Form DR-312, Affidavit of No Florida Estate Tax Due, include the requirement that the affidavit be executed by the personal representative of a nontaxable estate and be sworn to before a notary. The effect of this change will be to adopt, by reference, Form DR-312 (R. 07/05).

SUBJECT:

The subject of this workshop is the incorporation, by reference, of changes to Form DR-312, Affidavit of No Florida Estate Tax Due, used by the Department in the administration of Section 198.32(2), F.S.

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:

2/2/2007 Vol. 33/05

RELATED STATUTES
AND LAWS:

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

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-3.008&PDate=2/2/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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