Purpose


The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax Due), and to the Affidavit of No Florida Estate Tax Due (Form DR-312) and the Affidavit of No Florida Estate Tax Due When Federal Return is Required (Form DR-313), incorporated by reference in Rule 12C-3.008, F.A.C. (Public Use Forms), is to reflect the provisions of Ch. 2023-207, L.O.F. The proposed amendments to the rule and forms provide when an affidavit of no Florida estate tax due is required to be filed by the personal representative of an estate.