23572666, 12-26.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 23572666

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

REFUNDS

Overview

RULE:

12-26.003

Application for Refund

PURPOSE:

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 to s. 213.21, F.S., the statute of limitations for filing a claim for refund will be tolled during the informal protest period. The purpose of the proposed amendment is to update the rule to reflect this statutory change.

SUBJECT:

Update to Rule 12-26.003, F.A.C., to reflect changes made by the 2020 Legislature.

RULEMAKING AUTHORITY:

213.06(1), F.S.

LAW:

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, F.S.

PRINT PUBLISH DATE:

8/26/2020 Vol. 46/167

RELATED STATUTES
AND LAWS:

213.06(1), F.S., 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, F.S.

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=12-26.003&PDate=8/26/2020&Section=1

REFERENCE MATERIALS:

No reference(s).

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