Purpose


The purpose of this rule amendment is to incorporate statutory changes enacted in Chapter 2018-118, L.O.F. The amendment to subsection (2) removes the former statutory requirement that a disabled veteran and spouse must be married at least five years on the date of the veteran’s death, based on 2018 amendments to s. 196.24, Florida Statutes. The effect of this amendment is to implement the removal of this statutory requirement which no longer exists for an existing exemption for disabled ex-service members. The rule text is on the Department’s website at http://floridarevenue.com/rules.