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)...

Document Information

Comments Open:: 1/16/2018
Summary:: The proposed amendments incorporate revisions to the rules and forms used to administer the Department’s Refund Process.
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Corporate Income/Franchise Tax Return; (4) remove obsolete provisions for refunds of the emergency excise tax that was repealed; (5) ...
Rulemaking Authority:: 213.06(1), 213.23 FS.
Law:: 72.011, 95.091, 199.183, 199.218(5), 201.11, 202.125, 202.23, 206.41, 206.64, 206.8745, 206.97, 206.9815, 206.9875, 206.9941, 206.9942, 212.02(15)(a), (19), 212.05(1)(a)1.b., 212.06(5)(a)1., (7), 212.07(1), 212.08(2)(j), (5), (7), 212.09, 212.11(4), (5), 212.12(6)(a), (c), 212.13(1), (2), 212.12(4), 212.17(1), (2), (3), 212.183, 213.235, 213.25, 213.255, 213.34, 213.345, 215.26, 220.725, 220.727, 624.5092, 681.104 FS.
Contact:: Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-6309
Related Rules: (4): 12-26.003. Application for Refund; 12-26.004. Refund Approval Process; 12-26.008. Public Use Forms; 12-26.009. Refund/Offset Within an Audit