Purpose


Section 1, Chapter 2011-86, L.O.F., extends the expiration of the period of exemption from filing a Florida Estate Tax Return for decedents who die after December 31, 2004, and prior to January 1, 2013. The purpose of the proposed amendments to Rule 12C-3.0015, F.A.C. (Documents, Extensions, and Due Dates for Filing), and to Rule 12C-3.008, F.A.C. (Public Use Forms), is to update the rules and forms adopted by reference to provide the statutory period for the exemption from the requirement to file a Florida Estate Tax Return.