61A-2.024. Final Refund Denials

(1) The Division, upon determining that an application for refund should be wholly or partially denied, shall issue a notice of final refund denial to the Taxpayer with his or her application for refund. The notice of final refund denial shall include an explanation of the reason for denial. (2)(a) The Taxpayer shall be notified of the final refund denial in a letter entitled, “Notice of Final Refund Denial.” (b) The notice of final refund denial shall be dated and substantially include the following language, “If you disagree with this final refund denial and would like to contest, you are entitled to initiate an administrative or judicial proceeding within 60 days of the date of this notice, pursuant to the provisions of Section 72.011, F.S.” (3) A final refund denial becomes final for purposes of Chapter 72, F.S., on the date of the issuance of the notice of final refund denial.