31427629, 12-26.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

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amended to remove paragraph (3)(c) from the rule because Chapter 12C-3, F.A.C., Estate Tax, is in the process of being repealed.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)

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

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