12-26.003. Application for Refund  


Effective on Monday, April 16, 2018
  • 1(1) Except as otherwise provided by Section 8213.345, F.S., 10for the tolling of the refund period, the application for refund required by Section 24215.26, F.S., 26must be filed with the Department within three years after the date the tax was paid, or the right to the refund is barred.

    50(2)(a) Applications for tax refund under those revenue laws enumerated in Section 6272.011(1), F.S., 64shall be deemed complete upon the Department’s receipt of a properly executed application for refund form which contains the information required by Sections 87213.255(2) 88and (3) and 91215.26(2), F.S., 93and this rule.

    96(b) Applications for refund must be filed with the Department by submitting the completed application to the Department:

    1141. Online at taxapps.floridarevenue.com/Refunds/, or

    1192. Mailed to 122the address contained within the application.

    128(3) Form DR-26, Application for Refund (incorporated by reference in Rule 13912-26.008, 140F.A.C.), is the approved refund application for all taxes collected by the Department, except as follows:

    156(a) COMMUNICATIONS SERVICES TAX. A refund claim for communications services tax must be made directly to the dealer that collected that tax, as provided in Section 182202.23, F.S. 184A refund claim may be made to the Department using Form DR-26, Application for Refund, only under the following circumstances:

    2041. The tax for which a refund is requested was self-accrued and remitted directly to the Department, or

    2222. The tax for which a refund is requested was paid by a dealer who subsequently resold the communications services for which the tax was paid and who collected and remitted the tax due on the services resold.

    260(b) CORPORATE INCOME TAX. Refunds claimed under Chapter 220, F.S., must be filed with the Department on the following forms:

    2801. Form F-1120, Florida Corporate Income/Franchise Tax Return, Form F-1120A, Florida Corporate Short Form Income Tax Return, 297or Form F-1120X, Amended Florida Corporate Income/Franchise Tax Return 306(all forms incorporated by reference in Rule 31312C-1.051, 314F.A.C.).

    3152. Form DR-26, Application for Refund, only for refunds claimed for amounts deposited by the Department in error or for a duplicate payment of the final corporate return filed with the Department.

    347(c) ESTATE TAX. Application for all refunds claimed under Chapter 198, F.S., must be made with the Department on a Florida Estate Tax Return for Residents, Nonresidents and Nonresident Aliens (form F-706, incorporated by reference in Rule 38412C-3.008, 385F.A.C.).

    386(d) INSURANCE PREMIUM TAXES, FEES, AND SURCHARGES. Refunds claimed under Chapter 624, F.S., must be filed with the Department on the following forms:

    4091. Form DR-908, Insurance Premium Taxes and Fees Tax Return (incorporated by reference in Rule 42412B-8.003, 425F.A.C.).

    4262. Form DR-26, Application for Refund, only for refunds claimed for amounts deposited by the Department in error or for a duplicate payment of the final insurance premium tax return filed with the Department.

    460(e) MOTOR AND OTHER FUEL TAXES. For forms required for refunds of taxes imposed under Chapter 206, F.S., see Rule Chapter 12B-5, F.A.C., Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants.

    495(f) SALES AND USE TAX, DISCRETIONARY SALES SURTAX, SURCHARGES, AND FEES. A refund claimed for sales and use taxes, discretionary sales surtaxes, surcharges, and fees imposed or administered under Chapter 212, F.S., must be filed with the Department on Form DR-26S, Application for Refund-Sales and Use Tax (incorporated by reference in Rule 54712-26.008, 548F.A.C.).

    549(4) Applications for refund that are not properly completed will not be considered filed for the purpose of tolling the statutory provisions of Section 573215.26, F.S., 575or for the purpose of the payment of interest under the conditions prescribed in Sections 590213.235 591and 592213.255, F.S. 594The Department will notify the applicant of the incomplete application and the necessary actions, corrections, of information needed to complete it within 30 consecutive calendar days of receiving the incomplete application. For the purposes of this rule, a completed application is defined as an application which contains all of the following information:

    646(a) The taxpayer’s current business name, and business mailing address;

    656(b)1. The taxpayer’s federal taxpayer identification number, 663or social security number, business partner number, 670Florida tax registration 673or license 675number, and/or audit number, if available;

    6812. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 714213.053 715and 716119.071, F.S., 718and not subject to disclosure as public records. Collection of social security numbers is authorized under state and federal law. Visit the Department’s website at www.floridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions;

    770(c) The tax years or tax periods to which the refund applies;

    782(d) The type of tax and the specific refund amount requested;

    793(e) Information 795and documentation that 798will enable the Department to 803determine eligibility for the refund and 809the amount of the refund 814claim due816.

    817(f) An explanation of the basis for requesting the refund;

    827(g) The name and business mailing address of the correct payee;

    838(h) The signature of either the payee, or an officer of the firm or corporation listed as payee.

    856Rulemaking Authority 858213.06(1) FS. 860Law Implemented 86295.091(3), 863198.29(1), 864199.232(5), 865202.23, 866213.235, 867213.255, 868213.34, 869213.345, 870215.26, 871220.725, 872624.5092, 873624.511, 874624.518 FS. 876History–New 11-14-91, Amended 4-18-93, 4-18-95, 4-2-00, 10-4-01, 9-28-04, 4-16-18.

     

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