Rule: 12-26.008 Prev   Up   Next

Rule Title: Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Departmental
Chapter: REFUNDS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/1/2024
History Notes: Rulemaking Authority 212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS. Law Implemented 72.011, 199.218, 201.11, 202.23, 206.41, 206.64, 206.8745, 206.9875, 206.9942, 212.08(2)(j), (5)(n), (o), (p), (v), (7), 212.12(6)(a), (c), 212.13(1), (2), 212.17(1), (2), (3), 213.255(2), (3), (4), (12), 213.34, 213.37, 215.26, 220.725, 220.727, 624.5092, 681.104 FS. History–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.
References in this version: Ref-09247 DR-370026
Ref-09250 RAO
Ref-10163 DR-26
Ref-10796 DR-26N
Ref-10798 DR-26A
Ref-16251 DR-26SN R. 01/24 - Instructions - Application for Refund Sales and Use Tax
Ref-16252 DR-26RP R. 01/24 - Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhood Revitalization Projects
Ref-16253 DR-26S R. 01/24 - Application for Refund - Sales and Use Tax
Ref-16274 DR-26AH N. 07/23 - Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12-26.008
Public Use Forms 27857156 Effective:
01/01/2024
View Text Proposed
12-26.008
Section 12, Ch. 2023-17, L.O.F., created paragraph 212.08(7)(v), F.S., providing up to a $5,000 refund for sales tax paid on building materials used to construct an affordable housing unit subject to an agreement with the .... 27570230 9/19/2023
Vol. 49/182
View Text Public Meeting
12-26.008
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27532303 9/12/2023
Vol. 49/177
View Text Development
12-26.008
Section 12, Ch. 2023-17, L.O.F., created paragraph 212.08(7)(v), F.S., providing up to a $5,000 refund for sales tax paid on building materials used to construct an affordable housing unit subject to an agreement with the .... 27279812 6/30/2023
Vol. 49/127
View Text Final
12-26.008
Public Use Forms 22042491 Effective:
07/08/2019
View Text Public Meeting
12-26.008
Final approval of the proposed rule listed below: The following proposed rules were noticed in the March 13, 2019 (Vol. 45, No. 50, pp. 1000-1002), ....
  June 4, 2019, during a regular meeting of the Governor and Cabinet, ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
21901647 5/24/2019
Vol. 45/102
View Text Proposed
12-26.008
The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to adopt a new form for taxpayers to use when assigning rights for refund claims and add reference to the new form to two existing forms. 21611326 3/13/2019
Vol. 45/50
View Text Public Meeting
12-26.008
Approval to publish a Notice of Proposed Rule for the following rules: Rule 12-26.008, F.A.C., Public Use Forms Rule 12-19.071, F.A.C., Department ....
  March 12, 2019, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
21566027 3/1/2019
Vol. 45/42
View Text Development
12-26.008
The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to adopt a new form for taxpayers to use when assigning rights for refund claims and add reference to the new form to two existing forms. 21459230 1/30/2019
Vol. 45/20
View Text Final
12-26.008
Public Use Forms 21291517 Effective:
01/08/2019
View Text Proposed
12-26.008
The proposed changes are necessary to clarify how taxpayer representatives can complete and file refund claims. 20895466 9/14/2018
Vol. 44/180
View Text Development
12-26.008
The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to provide clarification for taxpayer representatives on two forms used to apply for tax refunds from the Department. 20613002 7/2/2018
Vol. 44/128
View Text Final
12-26.008
Public Use Forms 20244499 Effective:
04/16/2018
View Text Change
12-26.003
......
Application for Refund, Refund Approval Process, Public Use Forms, Refund/Offset Within an Audit 20086680 2/20/2018
Vol. 44/35
View Text Proposed
12-26.003
......
The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for .... 19954857 1/16/2018
Vol. 44/10
View Text Development
12-26.003
......
The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for .... 19663275 11/2/2017
Vol. 43/213
View Text Withdrawal
12-26.008
Public Use Forms 5159447 1/25/2008
Vol. 34/04
View Text Change
12-26.008
Public Use Forms 4011258 4/13/2007
Vol. 33/15
View Text Change
12-26.008
Public Use Forms 3920175 3/23/2007
Vol. 33/12
View Text Proposed
12-26.008
The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to: (1) adopt, by reference, changes to forms used by the Department in the processing of applications for refunds; and (2) update information on how to .... 3339145 12/29/2006
Vol. 32/52
View Text Development
12-26.008
The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to (1) adopt, by reference, changes to forms used by the Department in the processing of applications for refunds; and (2) update information on how to .... 3149219 11/9/2006
Vol. 32/45
View Text Final
12-26.008
Public Use Forms 1270717 Effective:
09/28/2004