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Florida Proposed Rules


Rule Number: Rule Title
12C-3.0015Affidavit - No Florida Estate Tax Due (Repeal)
12C-3.006Information Confidential (Repeal)
12C-3.008Public Use Forms (Repeal)
12C-3.010Final Certificate and Nontaxable Certificate Mailing Procedure (Repeal)

Next Step:The Department did not receive a request for the October 21, 2026, rule hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available.

Forms:
DR-312: Affidavit of No Florida Estate Tax Due (Repeal)
DR-313: Affidavit of No Florida Estate Tax Due When Federal Return is Required (Repeal)
F-706: Florida Estate Tax Return (Repeal)


Hearing Agenda:October 21, 2026
Package Filed with JAPC:October 6, 2026
Notice of Proposed Rule:September 30, 2026
Cabinet Agenda for Hearing:September 29, 2026
Notice of Public Meeting - Cabinet for Hearing:September 15, 2026
Workshop Agenda:August 18, 2026
Draft Rule Language:August 18, 2026
Notice of Rule Development:August 4, 2026

Purpose:   The purpose of the draft repeal of Rules 12C-3.0015, 12C-3.006, 12C-3.008, and 12C-3.010, F.A.C., is to remove rules regarding estate tax in Florida because there is no Florida state-level estate tax after December 31, 2004, and there is no affidavit requirement for any probate proceedings, including those commenced prior to July 1, 2023, effective July 1, 2023, as provided in section 1, Ch. 2023-207, L.O.F.