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Prior to this time Form DR-312 was only used for applicable estates of decedents who died after January 1 2000. The Department will no longer issue Non-taxable Certificates for estates of persons who died before January 1 2000 for which the Form DR-312 has been duly filed and no Form 706 or 706-NA is due. Bulletin FLORIDA BULLETIN 05-04 TO ALL AGENTS AND TITLE PLANT OPERATIONS FROM UNDERWRITING DEPARTMENT DATE OCTOBER 12 2005 RE CHANGES TO FORMS DR-312 AND DR-301 On July 26 2005 the Florida...
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