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Florida Proposed Rules


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

Next Step:At the September 30, 2025, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to these rules and the Department filed these rules for certification with the Department of State on January 5, 2026. These rules will go into effect on January 25, 2026.

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


Certification Package:January 5, 2026
Certification Letter to JAPC:December 23, 2025
Hearing Information:November 4, 2025 (canceled, no request)
Letter to JAPC:October 16, 2025
Notice of Correction:October 16, 2025 (Vol. 51, No. 202)
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Purpose:    Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel.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.