21611326, 12-26.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 21611326

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

REFUNDS

Overview

RULE:

12-26.008

Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to adopt a new form for taxpayers to use when assigning rights for refund claims and add reference to the new form to two existing forms.

SUMMARY:

The proposed amendments to Rule 12-26.008, F.A.C., will adopt a new form and make changes to two existing forms. The new form, DR-26A, Assignment of Rights to Refund of Tax, will allow taxpayers to assign the rights of a refund to a third party. Currently, the Department does not have a form for the assignment of rights. By promulgating this new form, the Department is providing taxpayers a uniform method of assigning rights to a refund claim.
Updates to Forms DR-26N, Instructions- Application for Refund, and DR-26SN, Instructions- Application for Refund Sales and Use Tax, revise the instructions to reference Form DR-26A and provide guidance about when Form DR-26A needs to be completed and included in the documentation required by the Department as part of a refund claim.

RULEMAKING AUTHORITY:

213.06(1), FS

LAW:

72.011, 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 212.08(2)(j), (5), (7), 212.12(6)(a), (c), 212.13(1), (2), 212.17(1), (2), (3), 213.255(2), (3), (4), (12), 213.34, 215.26, 220.725, 220.727, 624.5092, 681.104, FS

PRINT PUBLISH DATE:

3/13/2019 Vol. 45/50

COMMENTS:

From 3/13/2019 To 4/3/2019 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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