27854052, 12ER23-18 - Florida Administrative Rules, Law, Code, Register

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Notice: 27854052

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Overview

RULE:

12ER23-18

Hurricane Idalia Disaster Relief Application for Refund

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Sections 2 and 3, Chapter 2023-349, 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 Idalia. Section 4, Chapter 2023-349, L.O.F., provides an exemption from tax paid on fuel purchased and used in Florida for agricultural shipment or hurricane debris removal. The exemptions are only available through a refund of tax paid during the period of August 30, 2023, through June 30, 2024. A refund application must be submitted to the Department by December 31, 2024.  This requires the creation of forms to be used by taxpayers seeking a refund.
Sections 2, 3, and 4, Chapter 2023-349, 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-Idalia, Application for Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idalia, and Form DR-26-Idalia, Application for Refund - Fuel Used for Agricultural Shipments or Hurricane Debris Removal.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized in Sections 2, 3, and 4, Chapter 2023-349, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to seek a refund of tax paid on qualifying purchases. The promulgation of this emergency rule, incorporating by reference the forms used to apply for the refund, ensures that the public is notified by the most appropriate and expedient means of the available refunds.

SUMMARY:

Emergency Rule 12ER23-18 incorporates, by reference, Form DR-26S-Idalia, Application for Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idalia, and Form DR-26-Idalia, Application for Refund - Fuel Used for Agricultural Shipments or Hurricane Debris Removal, to allow taxpayers to seek a refund of tax on qualifying purchases, as provided by law. Forms DR-26 Idalia and DR-26S Idalia, and Emergency Rule 12ER23-18, will remain in effect through December 31, 2024.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Brinton Hevey, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7754.

PRINT PUBLISH DATE:

12/13/2023 Vol. 49/240

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 eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12ER23-18&PDate=12/13/2023&Section=4

REFERENCE MATERIALS:

No reference(s).

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