Fla. Admin. Code Ann. R. 69I-44.020 - Application for Refund of Taxes Paid

(1) Authority to accept applications for a refund of monies paid into the State Treasury as provided by section 215.26, F.S., is herewith delegated to any state agency or the unit of the judicial branch, vested by law with the responsibility for the collection of any tax, license or account due, or to any state agency or the unit of the judicial branch, which has in fact collected any sum represented to be any tax, license or account due, as those terms are used in section 215.26, F.S.

(2) Applications for refunds under section 215.26, F.S., are to be filed initially with that state agency or the unit of the judicial branch, responsible for or which has collected such tax, license or account due or with the Chief Financial Officer. Applications filed with the Chief Financial Officer will automatically be forwarded to that state agency or the unit of the judicial branch, which initially collected or is responsible for the collection of any such tax, license or account due.

(3) Any such state agency or the unit of the judicial branch, receiving an application for refund as stated above shall proceed to review the same and to promptly make a determination, as provided by section 215.26(2), F.S., of the amount due, if any, under the applicable laws and in accordance with the rules of that agency.

(a) If that state agency or the unit of the judicial branch, approves the application, it shall voucher a request for warrant to the Chief Financial Officer with appropriate supporting documentation where required or necessary for proper audit and payment according to generally accepted auditing standards.

(b) If that state agency or the unit of the judicial branch, determines that the application should be wholly or partially denied, it shall so notify the applicant of its determination and notify the applicant that he has thirty (30) days within which to file an action in circuit court or to appeal the denial to the district court of appeals pursuant to chapter 86 and section 120.68, F.S., respectively.

(c) Should that state agency's or the unit of the judicial branch's denial of an application be subsequently reversed in whole or in part by final order of any proper court, after all further judicial remedies have been concluded or have been barred, such state agency or the unit of the judicial branch shall voucher any refund as is appropriate to the Chief Financial Officer for payment together with such supporting documentation as is appropriate and necessary for a proper audit according to generally accepted auditing standards.

(4) Applications for a refund should be filed on the Application for Refund Form (DFS-AA-4), revised 10-14-94, incorporated herein by reference, available from the Division of Accounting and Auditing of the Department of Financial Services, or on such similar form as may have been approved or adopted by that agency or the unit of the judicial branch responsible for administering any law imposing a tax, license or account due. However, any such form as adopted by any other state agency or the unit of the judicial branch must contain essentially the same basic information as Form DFS-AA-4 together with such other and further information as the adopting agency may require, and such other form must be approved by the Division of Accounting and Auditing of the Department of Financial Services prior to the date such form becomes effective for general use.

Notes

Fla. Admin. Code Ann. R. 69I-44.020

Rulemaking Authority 17.14, 17.29 FS. Law Implemented 215.26 FS.

New 6-9-88, Amended 9-16-91, 3-5-95, 1-26-99, Formerly 3A-44.020.

New 6-9-88, Amended 9-16-91, 3-5-95, 1-26-99, Formerly 3A-44.020.