Florida DOR Proposes Amended Regulations on Estate Tax Affidavit of No Tax Due

The Florida Department of Revenue June 30 issued a notice of development on proposed regulations concerning the affidavits of no Florida estate tax due, Form DR-312 and Form DR-313. The proposal includes a measure to provide when an affidavit of no Florida estate tax due is required to be filed by the personal representative of an estate. A rule development workshop will be held on July 18 if requested in writing and not deemed unnecessary by the agency head. [Fla. Dep’t of Revenue, Proposed Regs. Sections 12C-3.0015, 12C-3.008, 06/30/23 Fla. Admin. Reg.]

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