Florida Dept. of Revenue - Chapter 12-26: Refunds (Natural Gas)

Florida Proposed Rules

Rule Number: Rule Title

12-26.008

Public Use Forms

Next Step:

The Department has received a request for the May 7, 2025 workshop. Therefore, this workshop will be held, at 10:00 a.m. on May 7, 2025, in Building 1, Room 1221, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the workshop are available below.

Anyone wishing to attend the workshop remotely may register at https://attendee.gotowebinar.com/register/8245090809224366937

Forms:

DR-26: Application for Refund
DR-26N: Instructions - Application for Refund

Workshop Information:	May 7, 2025
Draft Rule Language:	May 7, 2025
Notice of Rule Development:	April 22, 2025 (Vol. 51, No. 78)

Purpose: Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rule 12-26.008 (Public Use Forms), is to incorporate by reference amendments to the general tax refund application and instructions to provide for a refund of natural gas fuel tax on overpayments or tax paid in error and the documentation to be provided to substantiate a refund claim.