Fla. Admin. Code Ann. R. 12C-2.012 - Refunds
(1)
(a) Any
person entitled to a refund of intangible personal property taxes may seek a
refund by filing an Application for Refund (Form DR-26, incorporated by
reference in Rule 12-26.008, F.A.C.) with the
Department. Form DR-26 must be in accordance with the timing provisions of
Section 215.26(2),
F.S., and must meet the requirements of Sections
213.255(2) and
(3), F.S., and Rule
12-26.003, F.A.C.
(b) Form DR-26, Application for Refund, must
be filed with the Department within three (3) years after the date the tax was
paid.
(2)
(a) An automatic refund of the amount of
overpayment of tax will be granted by the Department when the Department
determines upon examination that an overpayment of the tax with the return has
occurred, that no additional information is required to determine the correct
amount of tax due, and that the overpayment of tax is in accordance with the
timing provisions of Section
215.26(2),
F.S.
(b) For example, an automatic
refund will be granted by the Department when an examination of the return
reveals that:
1. The discount pursuant to
Section 199.042(2),
F.S. (2005), has been understated.
2. The payment made with a Governmental
Leasehold Intangible Personal Property Tax Application for Extension of Time to
File Return (Form DR-602G, incorporated by reference in Rule
12C-2.0115, F.A.C.) exceeds the
amount of tax due when the return is filed; or
3. A mathematical error on the return, such
as the use of an incorrect tax rate or other calculation error, results in an
overpayment.
Notes
Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 196.199(2)(b), 199.232, 213.255(2), (3), 215.26(2) FS.
New 4-17-72, Formerly 12C-2.12, Amended 11-21-91, 5-4-03, 9-28-04, 1-28-08, 5-9-13.
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(1)
(a) Any person entitled to a refund of intangible personal property taxes may seek a refund by filing an Application for Refund (Form DR-26, incorporated by reference in Rule 12-26.008, F.A.C.) with the Department. Form DR-26 must be in accordance with the timing provisions of Section 215.26(2), F.S., and must meet the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C.
(b) Form DR-26, Application for Refund, must be filed with the Department within three (3) years after the date the tax was paid.
(2)
(a) An automatic refund of the amount of overpayment of tax will be granted by the Department when the Department determines upon examination that an overpayment of the tax with the return has occurred, that no additional information is required to determine the correct amount of tax due, and that the overpayment of tax is in accordance with the timing provisions of Section 215.26(2), F.S.
(b) For example, an automatic refund will be granted by the Department when an examination of the return reveals that:
1. The discount pursuant to Section 199.042(2), F.S. (2005), has been understated.
2. The payment made with a Governmental Leasehold Intangible Personal Property Tax Application for Extension of Time to File Return (Form DR-602G, incorporated by reference in Rule 12C-2.0115, F.A.C.) exceeds the amount of tax due when the return is filed; or
3. A mathematical error on the return, such as the use of an incorrect tax rate or other calculation error, results in an overpayment.
Notes
Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 196.199(2)(b), 199.232, 213.255(2), (3), 215.26(2) FS.
New 4-17-72, Formerly 12C-2.12, Amended 11-21-91, 5-4-03, 9-28-04, 1-28-08, 5-9-13.