Rule: 12-26.0041 Prev Up Next
| Rule Title: Refund Applications Based on Taxpayer Sampling | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Departmental | ||
| Chapter: | REFUNDS | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
| Not Adopted by FAC Yet. | Effective Date: | |
| History Notes: | ||
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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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 .... | 31198806 |
8/4/2026 Vol. 52/150 |
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