30090387, 12B-8.0012 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30090387

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

12B-8.0012	Insurance Policy Surcharge; Rate and Computation
12B-8.0016	Department of Revenue Electronic Database
12B-8.006	State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges), is to remove obsolete and unnecessary provisions, and to provide updates to the Annual Statement filed with the Florida Office of Insurance Regulation.

SUMMARY:

: The proposed amendments to Rule 12B-8.0012,  F.A.C. (Insurance Policy Surcharge; Rate and Computation), removes the unnecessary recitation of sections 252.372 and 624.5092(2)(e), F.S. 
The proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Database), updates the information on how to obtain copies of forms from the Department.
The proposed amendments to Rule 12B-8.006, F.A.C. (State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount), remove an obsolete effective date, clarify the Exhibit of Premiums and Losses is a part of the Annual Statement required to be filed with the Florida Office of Insurance Regulation, update reporting line numbers on the statement, and clarify that insurers transacting business in Florida must file an annual tax return with the Department.

RULEMAKING AUTHORITY:

218.26(1) FS.

LAW:

218.21, 218.215, 218.23, 218.245, 218.25, 218.26 FS.

PRINT PUBLISH DATE:

10/10/2025 Vol. 51/198

COMMENTS:

From 10/10/2025 To 10/31/2025 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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