Florida Proposed Rules

Rule Number:12-26.003
Rule Title:Application for Refund
Next Step:At the March 7, 2018 meeting, the Governor and Cabinet approved the Department’s request to adopt this rule. The Department will file the rule for certification with the Department of State on March 27, 2018. The rule will be effective on April 16, 2018.

Certification Package: March 27, 2018
JAPC Certification: March 23, 2018
Certification Letter to JAPC: March 15, 2018
Cabinet Meeting for Adoption: March 7, 2018
Notice of Public Meeting - Cabinet for Adoption: February 26, 2018 (Vol. 44, No. 39, pp. 928-929)
Letter to JAPC: February 21, 2018
Notice of Change: February 20, 2018 (Vol. 44, No. 35, p. 836)
Letter from JAPC: January 26, 2018
Hearing Information: February 7, 2018
Package filed with JAPC: January 18, 2018
Notice of Proposed Rule January 16, 2018 (Vol. 44, No. 10, pp. 199-202)
Cabinet Meeting for Hearing: December 13, 2017
Notice of Public Meeting - Cabinet for Hearing: December 5, 2017 (Vol. 43, No. 233, pp.5473-5474)
Workshop Information: November 16, 2017
Draft Rule Language: November 16, 2017
Notice of Rule Development: November 2, 2017 (Vol. 43, No. 213, pp. 4942 – 4943)

Purpose:    The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for refund to the Department; (3) provide that a refund claim for a corporate income/franchise tax refund may be claimed on an Amended Florida Corporate Income/Franchise Tax Return; (4) remove obsolete provisions for refunds of the emergency excise tax that was repealed; (5) remove provisions for obtaining a refund of intangible tax on obsolete Form DR-26I; (6) remove provisions regarding applications for certain sales tax refunds that are redundant of other administrative rules; (7) clarify the taxpayer’s information required when applying for a tax refund; (8) update the Department’s privacy notice; (9) clarify that a complete refund application includes information and documentation to enable the Department to determine the taxpayer’s eligibility for a refund and the amount of the refund claim due; and (10) remove the recitation of the provisions of section 213.255, F.S., regarding a cash bond or a security bond.