4069167, 12B-8.0016 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4069167

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

12B-8.0016

Department of Revenue Electronic Database

PURPOSE:

Chapter 2004-21, L.O.F., requires the Department of Revenue to create and maintain a database for use by insurers that report and remit an excise tax on property insurance premiums or on casualty insurers premiums, and requires local governments to provide information for inclusion in the database. The promulgation of this rule will ensure that the procedures used by the Department and local governments to maintain the accuracy of the Insurance Premium Tax Address/Jurisdiction Database on an on-going basis are available, and that the applicable forms and on-line instructions that are used to maintain the database are made available to the local taxing jurisdictions and are incorporated into and made a part of this rule.
The proposed creation of Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), provides procedures regarding: (1) the Department of Revenue’s electronic Insurance Premium Tax Address/Jurisdiction Database maintained by the Department of Revenue and used to assign insurance policies and premiums to local taxing jurisdictions; (2) requests by local taxing jurisdictions to make changes to the database; and (3) how any substantially affected person may object to the assignment of a customer service address in the database. The proposed amendments adopt, by reference, changes to the on-line Guide for Address Change Requests (February 7, 2007) submitted by local taxing jurisdictions and changes to forms used by the Department in the maintenance of the database.

SUBJECT:

The subject of this rule development workshop is the implementation of procedures and requirements regarding the Department’s electronic Insurance Premium Tax Address/Jurisdiction Database.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5) FS.

LAW:

175.1015, 185.085 FS.

PRINT PUBLISH DATE:

4/27/2007 Vol. 33/17

RELATED STATUTES
AND LAWS:

175.1015(5), 185.085(5) FS., 175.1015, 185.085 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-8.0016&PDate=4/27/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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