Sections 57 and 58, Chapter 2018-118, L.O.F., provide a refund of sales tax paid on fencing materials and building materials used to repair nonresidential farm buildings damaged by Hurricane Irma. This requires the creation of a form to be used by taxpayers seeking a refund. Sections 57 and 58, Chapter 2018-118, L.O.F., authorize the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering the refund provisions. Given the application period set out in the law, an emergency rule is the most appropriate and expedient means to provide taxpayers with the necessary refund application. This emergency rule incorporates, by reference, Form DR-26SIAG, Application for Refund – Certain Farming Materials Damaged by Hurricane Irma, effective May, 2018.