Rule: 12C-3.007 Prev Up Next
| Rule Title: Interest on Overpayment of Taxes (Repealed) | |||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):
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Effective Date: | 4/14/2009 |
| History Notes: | Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.29 FS., Decision of Supreme Court of Florida in case of Mailman v. Green, 111 So. 2d 267. History–New 2-19-72, Formerly 12C-3.07, Repealed 4-14-09. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Interest on Overpayment of Taxes (Repealed) | 6993911 |
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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Interest on Overpayment of Taxes (Repealed) | 1297586 |
Effective: 02/19/1972 |
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