Department of Revenue Proposed Rule

fl-31426756: 12-13.001 — The purpose of the proposed amendments to Rules 12-13.001 and 12-13.009, F.A.C., is to remove obsolete references to Rule 12-13.010,...

Comment Period Closed

Public comment closed · opened September 30, 2026.

Get alerted when the next rule lands

New rules open for comment on their own schedule. Pick how you want to hear about them — we email you when one appears.

Alert me on new Department of Revenue rules or alert me on a subject

Publishing to members? Embed a live rule tracker on your own site — the proposed rules in your area and the comment deadlines closing on them, updating themselves. Free, one line of HTML.

Create a free account & build one →

Summary

The purpose of the proposed amendments to Rules 12-13.001 and 12-13.009, F.A.C., is to remove obsolete references to Rule 12-13.010, F.A.C., and to Section 198, F.S., because Rule 12-13.010, F.A.C., and Chapter 12C-3, F.A.C. ....

The agency’s own summary, as published.

The rule, in full

356 words as published, September 30, 2026. View the original →

31426756, 12-13.001 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31426756 Notice of Proposed Rule 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 proposed amendments to Rules 12-13.001 and 12-13.009, F.A.C., is to remove obsolete references to Rule 12-13.010, F.A.C., and to Section 198, F.S., because Rule 12-13.010, F.A.C., and Chapter 12C-3, F.A.C. (Estate Tax), are in the process of being repealed.

Summary

The draft amendment to Rule 12-13.001, F.A.C., removes an obsolete reference to Rule 12-13.010, F.A.C. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed.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 draft amendment to Rule 12-13.009, F.A.C., removes an obsolete reference to Section 198, F.S. Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed. 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 Chapter 12C-3, F.A.C. (Estate Tax), is in the process of being repealed. 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: 9/30/2026   Vol. 52/190

Comments

From 9/30/2026 To 10/21/2026 (21 Days) Send a one-time comment to the Agency. Communicate with the Agency with saved comments and agency replies. Comments submitted through FLRules.org shall be 8000 characters or less. Comments that exceed the character limit should be submitted directly to the agency pursuant the instructions in the Notice of Proposed Rule. The submitter is responsible for ensuring that the agency has received the comment. REFERENCE MATERIALS: No reference(s). Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.

Don't miss the comment window

One Click Politics alerts you on every deadline, hearing, and rule change.

See all rules with comments due soon →