Section 1, Chapter 2013-172, L.O.F., permanently extends the elimination of the requirement for filing a Florida estate tax return for the estates of decedents dying on or after January 1, 2005. The purpose of proposed changes to Rule Chapter 12C-3, F.A.C. (Estate Tax), is to remove obsolete provisions and provide representatives of Florida decedents the final certificate or affidavit that will allow the removal of a Florida estate tax lien on real property owned by the decedent. The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Affidavit – No Florida Estate Tax), is to provide that no Florida estate tax return is required when the decedent died on or after January 1, 2005, and to remove obsolete provisions. The purpose of the proposed amendments to Rule 12C-3.008, F.A.C. (Public Use Forms), is to update the Florida estate tax return and the Affidavit of No Florida Estate Tax Due to reflect the provisions of section 1, Chapter 2013-172, L.O.F., and to remove obsolete forms. The purpose of the proposed amendments to Rule 12C-3.010, F.A.C. (Final Certificate and Nontaxable Certificate Mailing Procedure), is to provide the certificate or affidavit that will allow the removal of a Florida estate tax lien on real property owned by a Florida decedent. The purpose of the proposed repeal of the following rule sections of Rule Chapter 12C-3, F.A.C. (Estate Tax), is to remove obsolete provisions: Rule 12C-3.0025, F.A.C. (Jointly Owned Property), Rule 12C-3.0035, F.A.C. (Calculation of Tax upon Resident Decedent Estates), Rule 12C-3.0045, F.A.C. (Calculation of Tax upon Nonresident Decedent Estates), Rule 12C-3.0055, F.A.C. (Calculation of Tax upon Nonresident Alien Decedent Estates), Rule 12C-3.011, F.A.C. (Tax on Generation-Skipping Transfers), and Rule 12C-3.012, F.A.C. (Releases).