Rule: 12A-1.014 Prev   Up   Next

Rule Title: Refunds and Credits for Sales Tax Erroneously Paid
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Sales and Use Tax
Chapter: SALES AND USE TAX

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

VIEW_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.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-1.014
Refunds and Credits for Sales Tax Erroneously Paid 12919641 Effective:
05/09/2013
View Text Final
12A-1.014
Refunds and Credits for Sales Tax Erroneously Paid 1273433 Effective:
04/17/2003