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Florida Administrative Code (Last Updated: November 11, 2024) |
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12. Department of Revenue |
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D12. Departmental |
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12-26. Refunds |
1(1)(a) The following public use forms are used by the Department in the processing of refunds and are hereby incorporated by reference.
23(b) These forms are available, without cost, by one or more of the following methods: 1) 39downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 492) calling the Department at (850)488-6800 Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center 70or, 4) 72writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
108Form Number
110Title
111Effective Date
113(2) DR-26
115Application for Refund
118(119http://www.flrules.org/Gateway/reference.asp?No=Ref-10163121)
12201/19
123(3) DR-26AH
125Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing
146(147http://www.flrules.org/Gateway/reference.asp?No=Ref-16274149)
15001/24
151(4) DR-26RP
153Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhool Revitalization Projects
170(171http://www.flrules.org/Gateway/reference.asp?No=Ref-16252173)
17401/24
175(5) DR-26S
177Application for Refund-Sales and Use Tax
183(184http://www.flrules.org/Gateway/reference.asp?No=Ref-16253186)
18701/24
188(6) DR-370026
190Agreement to Audit Refund Claim (R. 04/18)
197(198http://www.flrules.org/Gateway/reference.asp?No=Ref-09247200)
20104/18
202(7) DR-26N
204Instructions – Application for Refund
209(210http://www.flrules.org/Gateway/reference.asp?No=Ref-10796212)
21307/19
214(8) DR-26SN
216Instructions – Application for Refund Sales and Use Tax
225(226http://www.flrules.org/Gateway/reference.asp?No=Ref-16251228)
22901/24
230(9) RAO
232Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund Based on Section 249212.08(5)(r), F.S.
251(252http://www.flrules.org/Gateway/reference.asp?No=Ref-09250254)
25504/18
256(10) DR-26A
258Assignment of Rights to Refund of Tax
265(266http://www.flrules.org/Gateway/reference.asp?No=Ref-10798268)
26907/19
270Rulemaking Authority 272212.08(5)(n)4., 273(o)4., (p)3.c., (v)5., 276213.06(1) FS. 278Law Implemented 28072.011, 281199.218, 282201.11, 283202.23, 284206.41, 285206.64, 286206.8745, 287206.9875, 288206.9942, 289212.08(2)(j), 290(5)(n), (o), (p), (v), (7), 295212.12(6)(a), 296(c), 297212.13(1), 298(2), 299212.17(1), 300(2), (3), 302213.255(2), 303(3), (4), (12), 306213.34, 307213.37, 308215.26, 309220.725, 310220.727, 311624.5092, 312681.104 FS. 314History–New 11-14-91, Amended 4-18-93, 10-4-01, 9-28-04, 4-16-18, 1-8-19, 7-8-19, 1-1-24.
Historical Versions(4)
Select effective date to view different version.Related Statutes:
- 199.183, F.S.
- 199.218, F.S.
- 201.11, F.S.
- 202.125, F.S.
- 202.23, F.S.
- 206.41, F.S.
- 206.64, F.S.
- 206.8745, F.S.
- 206.97, F.S.
- 206.9815, F.S.
- 206.9875, F.S.
- 206.9941, F.S.
- 206.9942, F.S.
- 212.02, F.S.
- 212.05, F.S.
- 212.06, F.S.
- 212.07, F.S.
- 212.08, F.S.
- 212.09, F.S.
- 212.11, F.S.
- 212.12, F.S.
- 212.13, F.S.
- 212.17, F.S.
- 212.183, F.S.
- 213.06, F.S.
- 213.255, F.S.
- 213.34, F.S.
- 215.26, F.S.
- 220.725, F.S.
- 220.727, F.S.
- 624.5092, F.S.
- 681.104, F.S.
- 72.011, F.S.