Rule: 12C-3.0045 Prev   Up   Next

Rule Title: Calculation of Tax upon Nonresident Decedent Estates
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
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: 1/20/2014
History Notes: Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.03, 198.22 FS. History–New 12-13-94, Amended 1-22-01, Repealed 1-20-14.
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-3.0045
Calculation of Tax upon Nonresident Decedent Estates 14024665 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-3.0045
Calculation of Tax upon Nonresident Decedent Estates 1297295 Effective:
01/22/2001