Rule: 12C-3.009 Prev Up Next
| Rule Title: Penalties and Interest (Repealed) | |||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 198.15, 198.16, 198.18, 198.37, 198.38, 198.39, 198.40, 213.235 FS. History–New 4-2-78, Formerly 12C-3.09, Amended 1-11-93, 8-25-94, 4-2-00, Repealed 4-14-09. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Penalties and Interest (Repealed) | 6994105 |
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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Penalties and Interest (Repealed) | 1297780 |
Effective: 04/02/2000 |
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