Department of Revenue Proposed Rule

fl-31429957: 12C-3.0015 — The purpose of the proposed repeal of Rules 12C-3.0015, 12C-3.006, 12C-3.008, and 12C-3.010, F.A.C., is to remove rules regarding estate...

Comment Period Closed

Public comment closed · opened September 30, 2026.

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Summary

The purpose of the proposed repeal of Rules 12C-3.0015, 12C-3.006, 12C-3.008, and 12C-3.010, F.A.C., is to remove rules regarding estate tax in Florida because there is no Florida state-level estate tax after December 31, ....

The agency’s own summary, as published.

The rule, in full

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

31429957, 12C-3.0015 - 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: 31429957 Notice of Proposed Rule Department: DEPARTMENT OF REVENUE Division: Corporate, Estate and Intangible Tax Chapter: ESTATE TAX Overview RULE: 12C-3.0015   Affidavit - No Florida Estate Tax Due 12C-3.006   Information Confidential 12C-3.008   Public Use Forms 12C-3.010   Final Certificate and Nontaxable Certificate Mailing Procedure PURPOSE: The purpose of the proposed repeal of Rules 12C-3.0015, 12C-3.006, 12C-3.008, and 12C-3.010, F.A.C., is to remove rules regarding estate tax in Florida because there is no Florida state-level estate tax after December 31, 2004, and there is no affidavit requirement for any probate proceedings, including those commenced prior to July 1, 2023, effective July 1, 2023, as provided in section 1, Ch. 2023-207, L.O.F.

Summary

The draft repeal of Chapter 12C-3, F.A.C., is to remove an obsolete rule chapter. RULEMAKING AUTHORITY: 198.08, 198.32(2), 213.06(1) FS. LAW: 198.02, 198.03, 198.04, 198.05, 198.13, 198.15, 198.16, 198.18, 198.19, 198.26, 198.32, 198.37, 198.38, 198.39, 198.40, 213.053(1)(e), (2)(a), 213.235 FS. PRINT PUBLISH DATE: 9/30/2026   Vol. 52/190

Comments

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