Sections 20 and 21, Chapter 2019-42, L.O.F., provide a refund of sales tax paid on fencing materials and building materials that have been used or will be used to repair or replace fences or nonresidential farm buildings damaged by Hurricane Michael. This requires the creation of a form to be used by taxpayers seeking a refund. Sections 20 and 21, Chapter 2019-42, 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-26S-HAG, Application for Refund - Certain Farming Materials Damaged by Hurricane Michael, effective June 2019.