Purpose


Form DR-350111 (Intangible Tax Self-Audit Worksheet), Form DR-350112 (Taxpayer Affidavit), and Form DR-26I (Application for Refund-Intangible Personal Property Tax), previously used in the administration of the annual intangible personal property prior to its repeal are now obsolete. Taxpayers seeking refunds of the intangible personal property tax on governmental leasehold estates that is not automatically refunded by the Department must apply using Form DR-26 (Application for Refund). The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to repeal the adoption, by reference, of obsolete Forms DR-350111 and DR-350112. The purpose of the proposed amendments to Rule 12C-2.012, F.A.C. (Refunds), is to update the application to be used by taxpayers to obtain a refund of intangible personal property tax overpaid on governmental leasehold estates.