27315120, 12B-8.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27315120

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

12B-8.001	Premium Tax; Rate and Computation
12B-8.015	Payment by Electronic Funds Transfer (Repealed)

PURPOSE:

The purpose of this rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to remove provisions for interest rates for tax due prior to January 1, 2000, and to remove provisions regarding the excess salary tax credit related to employees whose place of employment is located within an enterprise zone, repealed by s. 290.016, F.S. In addition, the proposed amendments remove provisions regarding the revocation of a certificate of authority that is not determined by the Department of Revenue. 
Rule 12-24.003, F.A.C., sets forth the requirements for paying insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges and filing returns by electronic means. The purpose of the proposed repeal of Rule 12B-8.015, F.A.C. (Payment by Electronic Funds Transfer), is to remove this unnecessary rule to provide reference to Rule Chapter 12-24, F.A.C.

SUBJECT:

The subject areas are the outdated interest provisions and the provisions related to the repealed enterprise zone program, and the unnecessary references to electronic payment and filing requirements and actions that are not taken by the Department of Revenue.

RULEMAKING AUTHORITY:

213.06(1), 220.183(4)(d), 288.99(11) (2010), 624.5105(4)(b), 1002.395 FS.

LAW:

175.101, 175.1015, 175.121, 175.141, 185.08(3), 185.085, 185.10, 185.12, 213.05, 213.235, 220.183(3), 288.99(11) (2010), 624.4621, 624.46226, 624.4625, 624.475, 624.509, 624.5092, 624.50921, 624.510, 624.5105, 624.51055, 624.511, 624.518, 624.519, 624.520(2), 262.7451(11), 627.3512, 627.357(9), 628.6015, 629.5011, 634.131, 634.313(2), 634.415(2), 1002.395 FS.

PRINT PUBLISH DATE:

7/12/2023 Vol. 49/134

RELATED STATUTES
AND LAWS:

213.06(1), 220.183(4)(d), 288.99(11) (2010), 624.5105(4)(b), 1002.395 FS., 175.101, 175.1015, 175.121, 175.141, 185.08(3), 185.085, 185.10, 185.12, 213.05, 213.235, 220.183(3), 288.99(11) (2010), 624.4621, 624.46226, 624.4625, 624.475, 624.509, 624.5092, 624.50921, 624.510, 624.5105, 624.51055, 624.511, 624.518, 624.519, 624.520(2), 262.7451(11), 627.3512, 627.357(9), 628.6015, 629.5011, 634.131, 634.313(2), 634.415(2), 1002.395 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12B-8.001&PDate=7/12/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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