31198806, 12-26.0041 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31198806

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

REFUNDS

Overview

RULE:

12-26.0041	Refund Applications Based on Taxpayer Sampling
12-26.008	Public Use Forms

PURPOSE:

Section 212.12(6)(c), F.S., entitles a taxpayer whose records are adequate but voluminous to establish the amount of any refund, other than those regarding fixed assets, using an agreed upon sampling method to establish the amount of refund due. The Department is required to prescribe by rule procedures to be followed for each method of sampling taxpayer records that follow generally accepted auditing procedures, to establish procedures for sampling agreements, and to establish the training required to use a sampling method. 
The purpose of the draft creation of Rule 12-26.0041, F.A.C. (Refund Application Based on Taxpayer Sampling), is to prescribe the procedures and requirements to establish the amount of refund due using a sampling method agreed upon by both the taxpayer and the Department. When in effect, this new rule will provide: (1) how to apply for a refund using a sampling method to establish the refund amount; (2) the requirements that a taxpayer’s records must meet to use an approved sampling method to establish the refund amount due; (3) the training required to use sampling to establish a refund amount; (4) the requirements for conducting the sample; and (5) the requirements for projecting the findings to determine the refund amount.
The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to adopt, by reference, the Refund Sampling Methodology Application - Sales and Use Tax (Form DR-370060).

SUBJECT:

Creates Rule 12-26.0041, F.A.C., to provide the procedures and requirements to establish the amount of refund due using a sampling method. Amends Rule 12-26.008, F.A.C.: to add one new form used to document the sampling of a refund.

RULEMAKING AUTHORITY:

212.08(5)(n)4., (o)4., (p)3.c., (v)5., 212.12(6)(c)3.b., 212.17(6), 212.18(3), 213.06(1) FS.

LAW:

72.011, 92.525, 95.091(3), 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 212.054, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1)(2), 212.17(1), (2), (3), 213.25, 213.255(2), (3), (4), (12), 213.34, 213.35, 213.37, 213.756, 215.26, 220.725, 220.727, 624.5092, 681.104 FS.

PRINT PUBLISH DATE:

8/4/2026 Vol. 52/150

RELATED STATUTES
AND LAWS:

212.08(5)(n)4., (o)4., (p)3.c., (v)5., 212.12(6)(c)3.b., 212.17(6), 212.18(3), 213.06(1) FS., 72.011, 92.525, 95.091(3), 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 212.054, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1)(2), 212.17(1), (2), (3), 213.25, 213.255(2), (3), (4), (12), 213.34, 213.35, 213.37, 213.756, 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=12-26.0041&PDate=8/4/2026&Section=1

REFERENCE MATERIALS:

No reference(s).

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