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Florida Proposed Rules


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

Next Step:A hearing will be held, if requested in writing, at 10:00 a.m. on November 4, 2025, in Building 1, Room 1221, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.

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


Letter to JAPC:October 16, 2025
Notice of Correction:October 16, 2025 (Vol. 51, No. 202)
Hearing Information:November 4, 2025
Package Filed with JAPC:October 13, 2025
Notice of Proposed Rule:October 13, 2025 (Vol. 51, No. 199)
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Purpose:    Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel.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.