Florida DOR Adopts Amended Rules on Audit Procedures, Interest Rates

The Florida Department of Revenue (DOR) adopted amendments to the rules regarding audit procedures, interest rates, and incorporation of departmental materials. The regulations define key terms related to audits, establish how interest is calculated on unpaid tax liabilities and refunds, and incorporate by reference several DOR manuals and publications used in performing audits. The regulations take effect Dec. 29. [Fla. Dep’t of Revenue, Reg. Sections 12-3.0012, et al., 12/16/25 Fla. Admin. Reg.]