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Florida Proposed Rules


Rule Number: Rule Title
12-26.008Public Use Forms (Aviation Fuel)

Next Step:The Department will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

Forms:
DR-26N: Instructions - Application for Refund


Cabinet Agenda for Hearing:September 30, 2025
Notice of Public Meeting - Cabinet for Hearing:September 23, 2025 (Vol. 51, No. 185)
Workshop Agenda:September 2, 2025
Draft Rule Language:September 2, 2025
Notice of Rule Development:August 18, 2025 (Vol. 51, No. 160)

Purpose:    Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to incorporate by reference amendments to the instructions to the general tax refund application to provide that a refund of tax paid aviation fuel for use in an aircraft operated by the federal government applies to aviation fuel purchased prior to January 1, 2026.