29492770, 12-26.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 29492770

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

REFUNDS

Overview

RULE:

12-26.008

Public Use Forms

PURPOSE:

Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rule 12-26.008 (Public Use Forms), is to incorporate by reference amendments to the general tax refund application and instructions to provide for a refund of natural gas fuel tax on overpayments or tax paid in error and the documentation to be provided to substantiate a refund claim.

SUBJECT:

The requirements for a retailer of natural gas fuel to apply for a refund of natural gas fuel tax overpaid or paid in error.

RULEMAKING AUTHORITY:

212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS.

LAW:

72.011, 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 206.9965, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1), (2), 212.17(1), (2), (3), 213.255(2), (3), (4), (12), 213.34, 213.37, 215.26, 220.725, 220.727, 624.5092, 681.104 FS.

PRINT PUBLISH DATE:

4/22/2025 Vol. 51/78

RELATED STATUTES
AND LAWS:

212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS., 72.011, 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 206.9965, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1), (2), 212.17(1), (2), (3), 213.255(2), (3), (4), (12), 213.34, 213.37, 215.26, 220.725, 220.727, 624.5092, 681.104 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12-26.008&PDate=4/22/2025&Section=1

REFERENCE MATERIALS:

No reference(s).

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