Florida Proposed Rules
| Rule Number: | Rule Title |
| 12-26.0041 | Refund Applications Based on Taxpayer Sampling |
12-26.008 | Public Use Forms |
|
| Next Step: | The Department has received a written
request for a rule development workshop. The workshop will be held on Tuesday, August 18, 2026, at 10:00 a.m. at 2450 Shumard Oak Blvd.,
Building One, Room 1221, Tallahassee, Florida.
An agenda and materials for the workshop are available below.
Anyone wishing to attend the workshop remotely must register at: https://attendee.gotowebinar.com/register/3892819176475334232
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|
| Forms: |
DR-370060: Refund Sampling Methodology Application
|
| Workshop Agenda: | August 18, 2026 |
| Draft Rule Language: | August 18, 2026 |
| Notice of Rule Development: | August 4, 2026 |
Purpose: Section 212.12(6)(c), F.S., entitles a taxpayer whose records are adequate but voluminous to establish the amount of any refund, other than those regarding fixed assets, using an agreed upon sampling method to establish the amount of refund due. The Department is required to prescribe by rule procedures to be followed for each method of sampling taxpayer records that follow generally accepted auditing procedures, to establish procedures for sampling agreements, and to establish the training required to use a sampling method.
The purpose of the draft creation of Rule 12-26.0041, F.A.C. (Refund Application Based on Taxpayer Sampling), is to prescribe the procedures and requirements to establish the amount of refund due using a sampling method agreed upon by both the taxpayer and the Department. When in effect, this new rule will provide: (1) how to apply for a refund using a sampling method to establish the refund amount; (2) the requirements that a taxpayer's records must meet to use an approved sampling method to establish the refund amount due; (3) the training required to use sampling to establish a refund amount; (4) the requirements for conducting the sample; and (5) the requirements for projecting the findings to determine the refund amount.
The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to adopt, by reference, the Refund Sampling Methodology Application - Sales and Use Tax (Form DR-370060).
