Section 22, Chapter 2019-42, L.O.F., provides an exemption from tax on fuel purchased in this state between October 10, 2018 and June 30, 2019, which is used in this state for agricultural shipment or hurricane debris removal. The exemption is only available through a refund of tax paid. This requires the creation of a form to be used by taxpayers seeking a refund. Section 22, Chapter 2019-42, L.O.F., authorizes 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-26HF, Application for Refund – Fuel Used for Agricultural Shipments or Hurricane Debris Removal, effective May 2019.