Rule 12D-3.004

Fla. Admin. Code R. 12D-3.004

Method of Valuing Interests Taxed as Intangibles

Effective Dec 31, 1980Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS.Department of Revenue

Interests taxed as intangibles pursuant to subsection 12D-3.003(3), F.A.C., shall be valued in accordance with paragraph 12C-2.010(1), F.A.C.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History–New 12-31-80, Formerly 12D-3.04.