Purpose, The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to: (1) require, pursuant to Section 198.32(2), F.S., that Form DR-312 (Affidavit of No Florida Estate Tax Due), be executed by the personal representative of a nontaxable estate ..., Vol. 33, No. 32 (08/10/2007), 2007 Issues, Florida Administrative Register

Purpose

The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to: (1) require, pursuant to Section 198.32(2), F.S., that Form DR-312 (Affidavit of No Florida Estate Tax Due), be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) remove the request for the decedent’s social security number in compliance with the Department's requirements regarding confidentiality of taxpayer information required under Section 213.053, F.S.; and (3) include the 2007 federal filing thresholds for filing the federal estate tax form (Form 706). The effect of this rulemaking will be to adopt, by reference, the necessary revisions to Form DR-312.