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Florida Proposed Rules

Rule Number:12-26.003
Rule Title:Application for Refund
Next Step:A hearing will be held if requested within 21 days of the publication of the Notice of Proposed Rule. The scheduled hearing will be announced in the Florida Administrative Register and published on the Department's website, if a hearing is requested in writing.

Package Filed with JAPC:September 24, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, pp. 3958-3959)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, p. 3792)
Draft Rule Language:August 26, 2020
Notice of Rule Development:August 26, 2020 (Vol. 46, No. 167, p. 3387)

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.