Section 12DER23-01 - Hurricane Ian or Hurricane Nicole Tax Refund(1) Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund (R. 1/23), is hereby adopted and incorporated by reference. This emergency rule and revised form supersede the previous emergency rule, 12DER22-13, and previous Form DR-5001, adopted by reference in that rule.(2) Copies of the form are available, without cost, by downloading from the Department's website at floridarevenue.com/property/forms. Persons with hearing or speech impairments may call the Department's TDD at (800) 367-8331.Fla. Admin. Code Ann. R. 12DER23-01
Rulemaking Authority s. 7, Ch. 2022-272, L.O.F. Law Implemented s. 3, Ch. 2022-272, L.O.F.
Adopted by Florida Register Volume 49, Number 011, January 18, 2023 effective 1/12/2023.