Notice: 12919641
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Sales and Use Tax
Chapter: SALES AND USE TAX

VIEW NOTICE

Overview

RULE:
12A-1.014   Refunds and Credits for Sales Tax Erroneously Paid
RULE FILE DATE: 4/19/2013
RULE EFFECTIVE DATE: 5/9/2013
HISTORY NOTES: Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.12(6), 212.17(1), 213.255(1), (2), (3), 213.35, 213.255(1), (2), (3), 215.26(2) FS. History–New 10-7-68, Amended 1-17-71, 6-16-72, 10-21-75, 9-28-78, 11-15-82, 10-13-83, Formerly 12A-1.14, Amended 6-10-87, 1-2-89, 8-10-92, 3-17-93, 1-3-96, 3-20-96, 6-19-01, 4-17-03, 5-9-13.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://www.flrules.org/gateway/ruleno.asp?id=12A-1.014&Section=0
REFERENCE MATERIALS: No reference(s).