31193083, 12-13.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31193083

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

COMPROMISE AND SETTLEMENT

Overview

RULE:

12-13.001	Scope of Rules
12-13.009	Closing Agreements
12-13.010	Special Provisions Applicable to Compromise of Estate Taxes

PURPOSE:

The purpose of the draft amendment to Rule 12-13.001, F.A.C., is to remove an obsolete reference to Rule 12-13.010, F.A.C. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed. 
The purpose of the draft amendment to Rule 12-13.009, F.A.C., is to remove an obsolete reference to Section 198, F.S.  Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed. 
The purpose of the draft amendment to Rule 12-13.010, F.A.C., is to repeal this obsolete rule. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.

SUBJECT:

Amendments to Rules 12-13.001 and 12-13.009, F.A.C., are to remove references to Estate Taxes, and to repeal Rule 12-13.010, F.A.C., because Chapter 12C-3, F.A.C. (Estate Tax), is pending repeal.

RULEMAKING AUTHORITY:

212.07(9)(c), 213.06(1), 213.21(5), (9) F.S.

LAW:

212.07(9), 212.12(14), 213.21, 213.24(3), 215.34(2) FS.

PRINT PUBLISH DATE:

8/4/2026 Vol. 52/150

RELATED STATUTES
AND LAWS:

212.07(9)(c), 213.06(1), 213.21(5), (9) F.S., 212.07(9), 212.12(14), 213.21, 213.24(3), 215.34(2) 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=12-13.001&PDate=8/4/2026&Section=1

REFERENCE MATERIALS:

No reference(s).

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