Florida Administrative Code (Last Updated: October 28, 2024) |
12. Department of Revenue |
12C. Corporate, Estate and Intangible Tax |
12C-3. Estate Tax |
1(1)(a) The following public-use forms and instructions are employed by the Department in its administration of the Florida estate tax and are hereby adopted by reference.
27(b) Copies of these forms are available, without cost, by one or more of the following methods: 441) downloading these forms from the Department’s website at 53floridarevenue.com/forms; 54or, 2) calling the 58Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) 68writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
104Form Number
106Title
107Effective Date
109(2) DR-312
111Affidavit of No Florida Estate Tax Due
118(119http://www.flrules.org/Gateway/reference.asp?No=Ref-11216275122)
12301/24
124(3) DR-313
126Affidavit of No Florida Estate Tax Due When Federal Return is Required
138(139http://www.flrules.org/Gateway/reference.asp?No=Ref-11416276142)
14301/24
144(4) F-706
146Florida Estate Tax Return (R. 10/13)
152(153http://www.flrules.org/Gateway/reference.asp?No=Ref-03611155)
15601/14
157Rulemaking Authority 159198.08, 160198.32(2), 161213.06(1) FS. 163Law Implemented 165198.02, 166198.03, 167198.04, 168198.08, 169198.13, 170198.22, 171198.23, 172198.26, 173198.32(2), 174(3), 175198.33(1), 176198.38, 177198.39, 178213.37, 179213.37, 180837.06 FS. 182History–New 9-26-77, Formerly 12C-3.08, Amended 1-11-93, 8-25-94, 1-22-01, 5-4-03, 10-30-06, 11-6-07, 4-14-09, 6-28-10, 1-25-12, 1-20-14, 1-1-21, 1-1-24.