Section 12ER23-18 - Hurricane Idalia Disaster Relief Application for Refund(1)(a) Form DR-26, Application for Refund - Fuel Used for Agricultural Shipments or Hurricane Debris Removal (N. 12/23), and Form DR-26S Idalia, Application for Refund - Materials Used to Repair or Replace Farm Fences or Nonresidential Farm Buildings Damaged by Hurricane Idalia (N. 12/23), are hereby adopted and incorporated by reference, effective 12/23.(b) Copies of theses forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department's website at www.floridarevenue.com/forms; or,2) calling the Department at (850)488-6800 Monday through Friday (excluding holidays); or,3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).(2) This emergency rule and Forms DR-26 Idalia and DR-26S Idalia remain in effect through December 31, 2024.Fla. Admin. Code Ann. R. 12ER23-18
Rulemaking Authority ss. 2, 3, 4, Ch. 2023-349 LOF. Law Implemented ss. 2, 3, 4, Ch. 2023-349 LOF.
Adopted by Florida Register Volume 49, Number 244, December 19, 2023 effective 12/12/2023 (Emergency).