The purpose of amendments to Rule 12B-4.013, F.A.C. (Conveyances Subject to Tax), is to remove subsections (7), (8), and (10) from Rule 12B-4.013, F.A.C., in compliance with the ruling of the Florida Supreme Court in Crescent Miami Center, LLC v. Department of Revenue SC03-2063, 2005 WL 1176053, 30 Fla. L. Weekly S366 (Fla. May 19, 2005). These rule subsections currently provide that: (1) conveyances of realty to corporations and partnerships in exchange for an ownership interest are subject to the documentary stamp tax; and (2) conveyances of realty by a corporation as payment in lieu of cash dividends or transferred in corporate dissolutions or corporate liquidations are subject to the documentary stamp tax. The effect of the removal of subsections (7), (8), and (10) of this rule is to ensure that the Department’s rules conforms to existing statutes and this case law.