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Florida Proposed Rules

Rule Number:12-26.003
Rule Title:Application for Refund
Next Step:At the September 22, 2020, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rule and the Department filed the rule for certification with the Department of State on October 23, 2020. The rule will be effective January 1, 2021.

Certified Final Language:January 1, 2021
Certification Package:October 23, 2020
Certification Letter to JAPC:October 16, 2020
Package Filed with JAPC:September 24, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, pp. 3958-3959)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, p. 3792)
Draft Rule Language:August 26, 2020
Notice of Rule Development:August 26, 2020 (Vol. 46, No. 167, p. 3387)

Purpose:    Section 24, Chapter 2020-10, L.O.F., amends the period in which a taxpayer may file a claim for refund for any transactions that occur during an audit period. When a taxpayer is engaged in an informal conference pursuant to s. 213.21, F.S., the statute of limitations for filing a claim for refund will be tolled during the informal protest period. The purpose of the proposed amendment is to update the rule to reflect this statutory change.