RULE NO: RULE TITLE
12-26.008: Public Use Forms

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 32 No. 52, December 29, 2006 issue of the Florida Administrative Weekly.

In response to public comments made a part of the public record, the following changes to proposed subsections (4) and (5) of Rule 12-26.008, F.A.C., have been made to incorporate, by reference, changes to Form DR-26S, Sales and Use Tax Application for Refund, and to Form DR-370026, Mutual Agreement to Audit or Verify Refund Claim, so that, when adopted, those subsections will read as follows:

Number                  Title                                                                                                                                Effective Date

(4) DR-26S             Application for Refund-Sales and Use Tax (R. 04/07 01/03)                                 _____ 09/04

(5) DR-370026       Mutual Agreement toAudit or Verify Refund Claim (R. 04/07 07/02)                  _____ 09/04

The following changes to Form DR-26S, Sales and Use Tax Application for Refund, have been made, so that, when adopted, those changes will be made a part of the “R. 04/07” version of that form incorporated by reference in subsection (4) of Rule 12-26.008, F.A.C.:

On page 2, Question 1, Who can apply for a refund?, the following will be added to the end of the response: See Page 8, Exempt Issues.

On page 5, Section I., Amended returns, the following statement will be removed:

- This refund may be taken as a credit on your next return (see FAQ #3)

On page 6, Section V., Credit Memo, the following statement and note box will be removed:

- This refund may be taken as a credit on your next return (see FAQ #3)

NOTE: This refund basis should be used to claim overpayment of tiered penalty or collection allowances not taken on the return. If the credit memo issued was due to an amended return filed, please refer to the Amended Return instructions.

The following changes to Form DR-370026, Mutual Agreement to Audit or Verify Refund Claim, have been made, so that, when adopted, those changes will be made a part of the “R. 04/07” version of that form incorporated by reference in subsection (5) of Rule 12-26.008, F.A.C.:

The bullet which currently provides provisions regarding when the agreement is not binding and when the Department does not receive a signed copy of the agreement, has been changed, so that when adopted, that bullet will read as follows:

This agreement is not binding until signed by both the taxpayer and the Department. If we do not receive a signed copy of this agreement within twenty (20) days of the date of the cover letter accompanying this agreement, the Department will be unable to process your application for refund. If further information is not received, the Department will not consider your application to be complete.

The following bullet will be removed, so that, when adopted, that bullet will not be included in Form DR-370026:

By signing this form, the taxpayer acknowledges receipt of the attached list of supporting documentation. Failure to provide the required documentation within the time period indicated above may result in the issuance of a Notice of Intent to Make Refund Claim Changes, form DR-1200R, denying your refund claim.

In addition, a technical change will be made to remove Carol Martin, Tax Audit Supervisor, as the Florida Department of Revenue Authorized Agent. This person is no longer employed by the Department.