fl-31427629: 12-26.001 — The purpose of the proposed amendments to Rule 12-26.001, F.A.C. (Scope of Rules), Rule 12-26.002 (Application of Rules), Rule 12-26.003,...

31427629, 12-26.001 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31427629 Notice of Proposed Rule Department: DEPARTMENT OF REVENUE Chapter: REFUNDS Overview RULE: 12-26.001   Scope of Rules 12-26.002   Application of Rules 12-26.003   Application for Refund 12-26.004   Refund Approval Process 12-26.008   Public Use Forms PURPOSE: The purpose of the proposed amendments to Rule 12-26.001, F.A.C. (Scope of Rules), Rule 12-26.002 (Application of Rules), Rule 12-26.003, F.A.C. (Application for Refund), and Rule 12-26.004, F.A.C. (Refund Approval Process), is to reflect the amendments to s. 213.255, F.S., provided by section 29, Chapter 2026-239, L.O.F., which requires the Department to examine a refund application for completeness and notify the taxpayer of any apparent errors or omissions and request any additional information within thirty days after receipt of the refund application. If the Department fails to notify the taxpayer, interest begins to accrue on the 91st day following the postmark date of the refund application or the 91st day following the electronic submission of the refund application. In cases of refund applications denied by the Department and challenged by the taxpayer, interest begins to accrue 90 days after any additional information is provided by the taxpayer. Further, Rule 12-26.003, F.A.C. (Application for Refund) is amended to remove paragraph (3)(c) from the rule because Chapter 12C-3, F.A.C., Estate Tax, is in the process of being repealed. The purpose of the proposed amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to amend this rule regarding forms DR-26 - Application for Refund, DR-26S - Application for Refund-Sales and Use Tax, DR-26N - Instructions-Application for Refund, and DR-26SN - Instructions-Application for Refund- Sales and Use Tax, used to apply for a refund and creates form DR26PW - Refund of Sales Tax Paid on Tangible Personal Property Incorporated into Public Works (State Universities and Florida College System Institutions).

Summary

The draft amendments to Rule 12-26.001, F.A.C. (Scope of Rules), Rule 12-26.002 (Application of Rules), Rule 12-26.003, F.A.C. (Application for Refund), and Rule 12-26.004, F.A.C. (Refund Approval Process), reflect the amendments to s. 213.255, F.S., provided by section 29, Chapter 2026-239, L.O.F., which requires the Department to examine a refund application for completeness and notify the taxpayer of any apparent errors or omissions and request any additional information within thirty days after receipt of the refund application. If the Department fails to notify the taxpayer, interest begins to accrue on the 91st day following the postmark date of the refund application or the 91st day following the electronic submission of the refund application. In cases of refund applications denied by the Department and challenged by the taxpayer, interest begins to accrue 90 days after any additional information is provided by the taxpayer. Further, Rule 12-26.003, F.A.C. (Application for Refund) is amended to remove paragraph (3)(c) from the rule because Chapter 12C-3, F.A.C., Estate Tax, is in the process of being repealed. The draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), amends forms DR-26 - Application for Refund, DR-26S - Application for Refund-Sales and Use Tax, DR-26N - Instructions-Application for Refund, and DR-26SN - Instructions-Application for Refund- Sales and Use Tax, used to apply for a refund and creates form DR26PW - Refund of Sales Tax Paid on Tangible Personal Property Incorporated into Public Works (State Universities and Florida College System Institutions). RULEMAKING AUTHORITY: 212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1), 213.23 FS. LAW: 72.011, 95.091(3), 199.218, 199.232(5), 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1), (2), 212.17(1), (2), (3), (6), 199.232(5), 213.21, 213.235, 213.255(2), (3), (4), (12), 213.34, 213.345, 213.37, 215.26, 220.725, 220.727, 624.5092, 624.511, 624.518, 681.104 FS. PRINT PUBLISH DATE: 9/30/2026   Vol. 52/190

Comments

From 9/30/2026 To 10/21/2026 (21 Days) Send a one-time comment to the Agency. Communicate with the Agency with saved comments and agency replies. Comments submitted through FLRules.org shall be 8000 characters or less. Comments that exceed the character limit should be submitted directly to the agency pursuant the instructions in the Notice of Proposed Rule. The submitter is responsible for ensuring that the agency has received the comment. REFERENCE MATERIALS: Ref-20122 DR-26N: Instructions - Application for Refund Ref-20123 DR-26: Application for Refund Ref-20124 DR-26PW: Refund of Sales Tax Paid on Tangible Personal Property Incorporated into Public Works (State Universities and Florida College System Institutions) Ref-20125 DR-26S: Application for Refund-Sales and Use Tax Ref-20126 DR-26SN: Instructions – Application for Refund Sales and Use Tax Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.