The proposed amendments to Rule 12C-3.0015, F.A.C. (Documents, Extensions, and Due Dates for Filing), update the rule to provide when a Florida estate tax return is due for decedents who died prior to January 1, 2005, or on or after December 31, 2012. The proposed amendment to Rule 12C-3.008, F.A.C. (Public Use Forms), adopt, by reference, updates to Form DR-312 (Affidavit of No Florida Estate Tax Due), Form DR-313 (Affidavit of No Florida Estate Tax Due When Federal Return is Required), and Form F-706 (Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens) to reflect the extension of the exemption period from filing a Florida Estate Tax Return, as provided in Chapter 2011-86, L.O.F.