Public Use Forms

 

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax

RULE NO: RULE TITLE
12C-3.008: Public Use Forms

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made in accordance with subparagraph 120.54(3)(d)1., F.S., to the proposed amendments to Rule 12C-3.008 F.A.C. (Public Use Forms), published in Vol. 32, No. 2, pp. 123-124, January 13, 2006, issue of the Florida Administrative Weekly.

In response to written comments received from the Joint Administrative Procedures Committee, Form DR-301 (Preliminary Notice and Report), Form DR-308 (Request and Certificate for Waiver and Release of Florida Estate Tax Lien), Form DR-312 (Affidavit of No Florida Estate Tax Due), and Form F-706 (Florida Estate Tax Return) have been changed to revise the statement made under penalty of perjury by the personal representative or attorney for the estate on each form.  Question 5 of the Instructions to Form DR-301 (Preliminary Notice and Report) has been changed to remove replace the word “etc.” with the phrase “or similar document establishing Florida domicile” as one of the document copies that must be attached to establish the date of Florida domicile for the decedent. Technical changes have been made to Form DR-310 (Domicile Statement).  Subsections (2) through (6) of Rule 12C-3.008, F.A.C. (Public Use Forms), have been amended so that, when adopted, those subsections will read as follows:

Form NumberTitleEffective Date

(2) DR-301Preliminary Notice and Report
(R. 08/06 09/01)___ 05/03

(3) DR-308Request and Certificate for Waiver
and Release of Florida Estate
Tax Lien (R. 08/06 09/01)___ 05/03

(4) DR-310Domicile Statement (R. 08/06 09/01)___ 05/03

(5) DR-312Affidavit of No Florida Estate Tax
Due (for decedents dying on or after
January 1, 2000) (R. 08/06 08/02)___ 05/03

(6) F-706Florida Estate Tax Return for
Residents, Nonresidents and
Nonresident Aliens (R. 08/06 01/03)___ 05/03