Final Certificate and Nontaxable Certificate Mailing Procedure  

    12C-3.010: Final Certificate and Nontaxable Certificate Mailing Procedure
    Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 34 No. 51, December 19, 2008 issue of the Florida Administrative Weekly.

    In response to written comments received from the Joint Administrative Procedures Committee, dated January 14, 2009, changes have been made to the first three paragraphs on Page 4 of Form DR-308 (Request for Certificate for Waiver and Release of Florida Tax Lien) as follows:

    Under Florida law, the personal representative is liable for tax due from the estate to the state of Florida. The personal representative who signs this application personally guarantees the payment of any estate tax due on the estate identified in this request.

    If tax is due on this estate, the personal representative must pay send deposit in the amount of full tentative tax due or secure the payment of the tax due along with the completed DR-308. The personal representative is also liable for any tax due not paid prior to the transfer or distribution, or additional tax that may be determined to be due after this request is approved.

    The personal representative agrees to furnish the Florida Department of Revenue with a copy of the federal estate tax return [Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return ]. The Department may also require the personal representative to furnish copies of all documents issued by the Internal Revenue Service, as well as any other states or territories of the United States, that relate to this estate.