# Prop. Treas. Reg. § 300.12: Fee for estate tax closing letter.

Proposed regulation, not in force. REG-107459-24, 90 FR 21439, published 2025-05-20 <https://www.federalregister.gov/documents/2025/05/20/2025-08929/estate-tax-closing-letter-user-fee-update>.

Par. 2. Section 300.12 is amended by revising paragraph (b) and (d) to read as follows:

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(b) [The text of proposed § 300.12(b) is the same as the text of § 300.12(b) in the interim final rule published elsewhere in this issue of the Federal Register ].

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(d) [The text of proposed § 300.12(d) is the same as the text of § 300.12(d) in the interim final rule published elsewhere in this issue of the Federal Register ].