Florida Proposed Rules
| Rule Number: | Rule Title |
| 12C-3.0015 | Affidavit - No Florida Estate Tax Due (Repeal) |
| 12C-3.006 | Information Confidential (Repeal) |
| 12C-3.008 | Public Use Forms (Repeal) |
| 12C-3.010 | Final Certificate and Nontaxable Certificate Mailing Procedure (Repeal) |
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| Next Step: | The Department will present these rules to the Governor and Cabinet during the regular Cabinet meeting on September 29, 2026, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.
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Forms:
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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)
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| 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.
