Florida Proposed Rules
Rule Number: Rule Title |
12-26.008 | Public 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Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel.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.