Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12C - Corporate, Estate and Intangible Tax
Chapter 12C-3 - ESTATE TAX
Section 12C-3.006 - Information Confidential
Universal Citation: FL Admin Code R 12C-3.006
Current through Reg. 50, No. 187; September 24, 2024
No private person, firm or corporation shall be entitled to receive a copy of or any information relative to the value of any estate or any particulars set forth or disclosed in any report or return required to be filed with the Department under Chapter 198, F.S., without the expressed written consent of a person signing such report or return or their attorney as the same appears in the records of the Department.
Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.32, 213.053 FS.
New 2-19-72, Formerly 12C-3.06, Amended 8-25-94, 12-13-94.
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