The proposed amendments to Rule 12-26.008, F.A.C., will adopt a new form and make changes to two existing forms. The new form, DR-26A, Assignment of Rights to Refund of Tax, will allow taxpayers to assign the rights of a refund to a third party. Currently, the Department does not have a form for the assignment of rights. By promulgating this new form, the Department is providing taxpayers a uniform method of assigning rights to a refund claim. Updates to Forms DR-26N, Instructions- Application for Refund, and DR-26SN, Instructions- Application for Refund Sales and Use Tax, revise the instructions to reference Form DR-26A and provide guidance about when Form DR-26A needs to be completed and included in the documentation required by the Department as part of a refund claim.