Fla. Admin. Code » Department of Revenue > 12C — Corporate, Estate and Intangible Tax > Chapter 12C-3 — ESTATE TAX
Florida Administrative Code

Fla. Admin. Code R. 12C-3.005 (2026)

Limitation of Tax

✓ current as of September 2026
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Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented Article VII, Section 5, Florida Constitution 1968, 198.04 FS. History–New 2-19-72, Formerly 12C-3.05, Amended 8-25-94, Repealed 12-13-94.