31192986, 12-6.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31192986

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

INFORMAL PROTEST AND APPEAL PROCEDURE

Overview

RULE:

12-6.030	Conference Procedures for Notices of Intent to Make Refund Claim Changes
12-6.032	Protest of Notices of Proposed Refund Denial

PURPOSE:

: The purpose of the draft amendments to Rules 12-6.030, F.A.C. (Conference Procedures for Notices of Intent to Make Refund Claim Changes), and  12-6.032, F.A.C. (Protest of Notices of Proposed Refund Denial), is to reflect the amendments to s. 213.255, F.S., provided by section 29, Chapter 2026-239, L.O.F., regarding when and how interest is to be paid on refunds owed to taxpayers

SUBJECT:

Interest provisions regarding refunds owed to taxpayers, as amended by section 29, Chapter 2026-239, L.O.F.

RULEMAKING AUTHORITY:

72.011(2), 213.06(1), 213.21(1) FS.

LAW:

72.011(2), 213.21(1), 215.26 FS.

PRINT PUBLISH DATE:

8/4/2026 Vol. 52/150

RELATED STATUTES
AND LAWS:

72.011(2), 213.06(1), 213.21(1) FS., 72.011(2), 213.21(1), 215.26 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=12-6.030&PDate=8/4/2026&Section=1

REFERENCE MATERIALS:

No reference(s).

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