Florida DOR Adopts Amended Rule on Public Use Forms

December 19, 2025, 5:30 PM UTC

The Florida Department of Revenue (DOR) adopted a final rule regarding public use forms. The rule incorporates by reference Form DR-835, “Power of Attorney and Declaration of Representative,” and provides methods for obtaining the form, including downloading from the DOR website, calling the department, or writing to the taxpayer services office. The regulation takes effect Dec. 29. [Fla. Dep’t of Revenue, Reg. Section 12-6.0015, 12/16/25 Fla. Admin. Reg.]

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