Rule: 12-26.003 Prev   Up   Next

Rule Title: Application for Refund
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Departmental
Chapter: REFUNDS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/1/2021
History Notes: Rulemaking Authority 213.06(1) FS. Law Implemented 95.091(3), 198.29(1), 199.232(5), 202.23, 213.21, 213.235, 213.255, 213.34, 213.345, 215.26, 220.725, 624.5092, 624.511, 624.518 FS. History–New 11-14-91, Amended 4-18-93, 4-18-95, 4-2-00, 10-4-01, 9-28-04, 4-16-18, 1-1-21 .
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12-26.003
Application for Refund 23984722 Effective:
01/01/2021
View Text Proposed
12-26.003
Section 24, Chapter 2020-10, L.O.F., amends the period in which a taxpayer may file a claim for refund for any transactions that occur during an audit period. When a taxpayer is engaged in an informal conference pursuant .... 23681888 9/24/2020
Vol. 46/187
View Text Public Meeting
12-26.003
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23649878 9/15/2020
Vol. 46/180
View Text Development
12-26.003
Section 24, Chapter 2020-10, L.O.F., amends the period in which a taxpayer may file a claim for refund for any transactions that occur during an audit period. When a taxpayer is engaged in an informal conference pursuant .... 23572666 8/26/2020
Vol. 46/167
View Text Final
12-26.003
Application for Refund 20244305 Effective:
04/16/2018
View Text Change
12-26.003
......
Application for Refund, Refund Approval Process, Public Use Forms, Refund/Offset Within an Audit 20086680 2/20/2018
Vol. 44/35
View Text Proposed
12-26.003
......
The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for .... 19954857 1/16/2018
Vol. 44/10
View Text Development
12-26.003
......
The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for .... 19663275 11/2/2017
Vol. 43/213
View Text Final
12-26.003
Application for Refund 1270523 Effective:
09/28/2004