Purpose
Forms DR-350111 (Intangible Tax Self-Audit Worksheet) and DR-350112 (Taxpayer Affidavit) used in the administration of the annual intangible personal property prior to its repeal are now obsolete. 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.
Form DR-26I (Application for Refund-Intangible Personal Property Tax) is obsolete. Taxpayers seeking refunds of intangible personal property tax 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-2.012, F.A.C. (Refunds), is to update the application to be used by taxpayers to obtain a refund of intangible personal property tax overpaid or paid when no tax was due.