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Florida Administrative Code (Last Updated: July 17, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-4. Documentary Stamp Tax |
1(1) Any person who has overpaid documentary stamp tax or discretionary surtax may seek a refund by filing an Application for Refund (form DR-26, incorporated by reference in Rule 3012-26.008, 31F.A.C.) with the Department. Form DR-26 must meet the requirements of Sections 43213.255(2) 44and (3), F.S. and Rule 4912-26.003, 50F.A.C.
51(a) Form DR-26, Application for Refund, must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999, within 5 years after the date the tax was paid.
88(b) Form DR-26, Application for Refund, must be filed with the Department for tax paid on or after July 1, 1999, within 3 years after the date the tax was paid.
119(2) When an application for refund of taxes paid is made by a person other than the maker of the document or instrument, the applicant must provide documentation that the tax was paid by the applicant. (Attorney General Opinion 065-76, July 22, 1965, 1965-66 Biennial Report, Page 105.)
167Rulemaking Authority 169201.11, 170213.06(1) FS. 172Law Implemented 17495.091, 175213.255, 176215.26 FS. 178History–New 8-18-73, Formerly 12A-4.04, Amended 12-26-77, Formerly 12B-4.04, Amended 12-30-97, 5-4-03.
