12-26.002. Application of Rules

(1) Subsection 215.26(1), F.S., authorizes the Chief Financial Officer, under certain conditions, to refund moneys paid into the State Treasury which constitute:

(a) An overpayment of any tax, license, or account due;

(b) A payment where no tax, license, or account is due; and,

(c) Any payment made into the State Treasury in error.

(2) Under the provisions of Section 215.26(2), F.S. and Rule 69I-44.020, F.A.C., the Comptroller has delegated to the Department of Revenue the authority to accept an application for refund of any tax, fee, surcharge, permit, license, or account due collected by the Department under the revenue laws of this state. Upon receipt of an application for refund, the Department shall make a determination of the refund amount due. If an application for refund is approved, in whole or in part, the Department will furnish the Comptroller with a properly executed voucher authorizing payment. If an application for refund is denied, in whole or in part, the Department will notify the applicant of the basis for the action and state the reasons for denial in clear language.

(3)(a) When a taxpayer has pursued administrative review under the provisions of Rule 12-6.003, F.A.C. (Protest of Notices of Proposed Assessments Issued by the Department Which Result From an Audit), or Rule 12-6.0033, F.A.C. (Protest of Assessments Issued by the Department Regarding Tax Returns, Other Required Filings, and Billings), and has failed to comply with the time limitations and conditions provided in Sections 72.011, 120.569, 120.57 and 120.80(14), F.S., the taxpayer shall not have the right to a refund or to pursue an administrative review under these rules.

(b) However, the Department will accept, pursuant to Section 215.26(5), F.S. and Rule 69I-44.020, F.A.C., claims for refund when the taxpayer demonstrates that his failure to pursue remedies under Chapter 72, F.S., was not due to neglect or for the purpose of delaying payment of lawfully imposed taxes and can demonstrate reasonable cause for such failure. For the purposes of this rule, reasonable cause means that the facts and circumstances of the specific case reflect that the taxpayer exercised ordinary care and prudence, despite the lack of compliance with the time limitations prescribed in Section 72.011, F.S.

(c) To receive interest pursuant to Section 213.255, F.S., on payments made under protest, the taxpayer must file a completed refund application.

Rulemaking Authority 213.06(1) FS. Law Implemented 95.091(3), 213.235, 213.255, 213.34, 213.345, 215.26 FS. History–New 11-14-91, Amended 4-18-93, 4-2-00.