Fla. Admin. Code R. 12-26.001
The rules set forth in this chapter shall be used by the Department of Revenue in the exercise of authority to accept and approve or deny applications for refund of moneys paid into the State Treasury as provided by section 215.26, F.S., for taxes enumerated in section 72.011, F.S., or any refunds specifically authorized by the provisions of the tax statutes enumerated in section 72.011, F.S., and shall not apply to refunds of ad valorem taxes. These rules also govern the payment of interest required pursuant to section 213.255, F.S., for which a completed application for refund has been filed but the requested amount has not been refunded or credited as provided by statute.
Fla. Admin. Code Ann. R. 12-26.001
Rulemaking Authority 213.06(1) FS. Law Implemented 95.091(3), 213.235, 213.255, 213.34, 213.345, 215.26 FS.
New 11-14-91, Amended 4-2-00.