Florida Department of State and Division of Library and Information Services
Notice: 30090484
Notice of Proposed Rule
Department: DEPARTMENT OF REVENUE
Division: Miscellaneous Tax
Chapter: INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

VIEW NOTICE

Overview
RULE:
12B-8.003   Tax Statement; Overpayments
RULEMAKING AUTHORITY: 175.1015(5), 185.085(5), 213.06(1), 402.261(7)(a), 624.509(3), 624.511(1), , 624.518(1), 636.066(1) FS.
LAW: 175.041, 175.101, 175.1015, 175.111, 175.121, 175.141, 175.151, 185.02, 185.03, 185.08, 185.085, 185.09, 185.10, 185.12, 185.13, 213.235, 213.37, 213.755, 220.183, 220.18775, 220.191, 252.372, 288.062, 402.261, 420.50872, 440.51, 443.1216, 624.4621(7), 624.4625(4), 624.475, 624.509, 624.5091, 624.5092, 624.50921, 624.5107, 624.5108, 624.510, 624.5105, 624.51058, 624.511, 624.515, 624.518, 624.519, 624.610, 627.311(7), 627.351, 627.357(9), 628.6015, 629.401(4), 629.5011, 634.131, 634.313(2), 634.415(2), 636.066 FS.
PRINT PUBLISH DATE: 10/13/2025   Vol. 51/199
COMMENTS: From 10/13/2025 To 11/3/2025 (21 Days)
Send a one-time comment to the Agency.
Communicate with the Agency with saved comments and agency replies.

Comments submitted through FLRules.org shall be 8000 characters or less. Comments that exceed the character limit should be submitted directly to the agency pursuant the instructions in the Notice of Proposed Rule. The submitter is responsible for ensuring that the agency has received the comment.
REFERENCE MATERIALS: Ref-18796 DR-350900: Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908
Ref-18797 DR-907N: Instructions for Filing Insurance Premium Installment Payment (Form DR-907)
Ref-18798 DR-908: Florida Department of Revenue Insurance Premium Taxes and Fees Return For Calendar Year 2025
Ref-18799 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return For Taxable Year Beginning on or After January 1, 2025


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