30087865, 12-26.008 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 30087865

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

REFUNDS

Overview

RULE:

12-26.008

Public Use Forms

PURPOSE:

Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Ch. 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the proposed amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to incorporate by reference amendments to instructions to the refund application for refunds of tax paid on aviation fuel purchased prior to January 1, 2026, and used in an aircraft operated by the federal government.

SUMMARY:

The proposed amendments to Rule 12-26.008, F.A.C. (Public Use Forms), incorporate by reference amendments to the instructions to the general tax refund application to provide that a refund of tax paid on aviation fuel for use in an aircraft operated by the federal government applies to aviation fuel purchased prior to January 1, 2026.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

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

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)

REFERENCE MATERIALS:

Ref-18766 DR-26N: Instructions - Application for Refund

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.