 |
Florida Administrative Code (Last Updated: October 28, 2024) |
 |
12. Department of Revenue |
|
12C. Corporate, Estate and Intangible Tax |
|
12C-3. Estate Tax |
1(1) 2No Florida estate tax is due and no Florida estate tax return is required to be filed by the personal representative of an estate when the decedent died on or after January 1, 2005.
36(2)(a) When the personal representative is not required to file a federal estate tax form (Form 706 or 706-NA), an Affidavit of No Florida Estate Tax Due (Form DR-312, incorporated by reference in Rule 7012C-3.008, 71F.A.C.) may be filed with the clerk of the circuit court in every county where the decedent owned real property to remove any Florida estate tax lien on the decedent’s real property. This affidavit is 106admissible as evidence that no Florida estate tax is due by the estate.
119(b) When the personal representative is required to file a federal estate tax form (Form 706 or 706-NA) and owes no Florida estate tax, an Affidavit of No Florida Estate Tax Due When Federal Return is Required (Form DR-313, incorporated by reference in Rule 16312C-3.008, 164F.A.C.) may be filed with the clerk of the circuit court to remove any Florida estate tax lien on the decedent’s real property. This affidavit is 190admissible as evidence that no Florida estate tax is due by the estate.
203(c) When the decedent died on or after January 1, 2005, the personal representative of an estate is not required to file the affidavits in this subsection for probate proceedings commenced on or after July 1, 2023, or for probate proceedings pending on July 1, 2023, for which an order of final discharge has not been entered.
260Rulemaking Authority 262198.08, 263198.32(2), 264213.06(1) FS. 266Law Implemented 268198.02, 269198.03, 270198.04, 271198.05, 272198.13, 273198.14, 274198.15,275198.26, 276198.32 FS. 278History–New 12-13-94, Amended 1-22-01, 4-14-09, 1-25-12, 1-20-14, 1-1-24.
