Rule: 12A-1.014 Prev Up Next
| Rule Title: Refunds and Credits for Sales Tax Erroneously Paid | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 5/9/2013 |
| History Notes: | Rulemaking Authority 212.17(8), 212.18(2), 213.06(1) FS. Law Implemented 95.091(3), 212.12(6), 212.17(1), 213.255(1), (2), (3), 213.35, 213.255(1), (2), (3), 215.26(2) FS. History–New 10-7-68, Amended 1-17-71, 6-16-72, 10-21-75, 9-28-78, 11-15-82, 10-13-83, Formerly 12A-1.14, Amended 6-10-87, 1-2-89, 8-10-92, 3-17-93, 1-3-96, 3-20-96, 6-19-01, 4-17-03, 5-9-13. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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|---|---|---|---|---|
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Refunds and Credits for Sales Tax Erroneously Paid | 12919641 |
Effective: 05/09/2013 |
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Refunds and Credits for Sales Tax Erroneously Paid | 1273433 |
Effective: 04/17/2003 |
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