Pay by: • Check or money order: o Make it payable to: Unemployment Compensation Trust Fund. O Click here for the repayment form.The Florida Department of Revenue has administered the reemployment tax since 2000. The Department registers employers, collects the tax and wage reports due. To request a tax refund, file an Application for Refund - Sales and Use Tax (Form DR-26S) or Application for Refund - All Other Taxes (Form DR-26). This chapter deals with state law provisions for identifying, establishing, and collecting Unemployment. Insurance (UI) benefit overpayments.