Florida Dept. of Revenue - Chapter 12-26: Refunds (Aviation Fuel)

Florida Proposed Rules

Rule Number: Rule Title
12-26.008	Public Use Forms (Aviation Fuel)

Next Step:	A workshop, *if requested in writing*, will be held at 10:00 am on September 2, 2025, in Room 1220 Building 1, 2450 Shumard Oak Boulevard in Tallahassee. To request that a workshop be held, please send an email to rulecomments@floridarevenue.com.

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

Workshop Agenda:	September 2, 2025
Draft Rule Language:	September 2, 2025
Notice of Rule Development:	August 18, 2025 (Vol. 51, No. 160)

Purpose: Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to incorporate by reference amendments to the instructions to the general tax refund application to provide that a refund of tax paid aviation fuel for use in an aircraft operated by the federal government applies to aviation fuel purchased prior to January 1, 2026.