31426659, 12-6.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31426659

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

INFORMAL PROTEST AND APPEAL PROCEDURE

Overview

RULE:

12-6.030	Conference Procedures for Notices of Intent to Make Refund Claim Changes
12-6.032	Protest of Notices of Proposed Refund Denial

PURPOSE:

The purpose of the proposed amendments to Rules 12-6.030, F.A.C. (Conference Procedures for Notices of Intent to Make Refund Claim Changes), and  12-6.032, F.A.C. (Protest of Notices of Proposed Refund Denial), is to reflect the amendments to s. 213.255, F.S., provided by section 29, Chapter 2026-239, L.O.F., regarding when and how interest is to be paid on refunds owed to taxpayers.

SUMMARY:

The draft amendments to Rules 12-6.030, F.A.C. (Conference Procedures for Notices of Intent to Make Refund Claim Changes), and  12-6.032, F.A.C. (Protest of Notices of Proposed Refund Denial), reflect the amendments to s. 213.255, F.S., provided by section 29, Chapter 2026-239, L.O.F., regarding when and how interest is to be paid on refunds owed to taxpayers.

RULEMAKING AUTHORITY:

72.011(2), 213.06(1), 213.21(1) FS.

LAW:

72.011(2), 213.21(1), 215.26 FS.

PRINT PUBLISH DATE:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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