12B-8.003 : Tax Statement; Overpayments - Florida Administrative Rules, Law, Code, Register

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Rule Title: Tax Statement; Overpayments
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Miscellaneous Tax
Chapter:	INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	1/1/2024
	History Notes:	Rulemaking Authority 175.1015(5), 185.085(5), 213.06(1), 624.509(3), 636.066(1) FS. Law Implemented 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, 213.05, 213.053, 213.235, 213.37, 213.755, 220.183, 220.191, 252.372, 288.99 (2010), 420.50872, 440.51, 443.1216, 624.11, 624.402, 624.4094, 624.4621, 624.4625, 624.475, 624.501, 624.509, 624.5091, 624.5092, 624.50921, 624.510, 624.5105, 624.51058, 624.511, 624.515, 624.516, 624.518, 624.519, 624.520, 624.521, 624.601, 624.610, 626.7451(11), 627.311, 627.351, 627.3512, 627.357(9), 627.7711, 627.943, 628.6015, 629.401, 629.5011, 632.626, 634.131, 634.313(2), 634.415(2), 636.066, 642.0301, 642.032 FS. History–New 2-3-80, Formerly 12B-8.03, Amended 3-25-90, 3-10-91, 2-18-93, 6-16-94, 12-9-97, 3-23-98, 7-1-99, 10-15-01, 8-1-02, 5-4-03, 9-28-04, 6-28-05, 6-20-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 1-17-13, 1-20-14, 1-20-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 1-6-20, 12-31-20, 5-23-22, 1-1-24.
	References in this version:	Ref-10182 DR-907 and DR-907N Ref-16261 DR-907N R. 01/24 - Instructions for Consolidated Sales and Use Tax Return Ref-16262 DR-908 R. 01/24 - Insurance Premium Taxes and Fees Return for Calendar Year 2023 Ref-16263 DR-908N R. 01/24 - Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return Ref-16265 DR-350900 R. 01/24 - 2023 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., Tax Statement; Overpayments, is to incorporate, by reference, updates to the insurance premium tax returns and instructions to provide for jurisdiction changes, ....	28602116	8/1/2024 Vol. 50/150
Final 12B-8.003	Tax Statement; Overpayments	27862782	Effective: 01/01/2024
Change 12B-8.003	Tax Statement; Overpayments	27767431	11/13/2023 Vol. 49/220
Public Meeting 12B-8.003	This hearing is being conducted to document changes to jurisdictions found on Form DR-350900, 2023 Insurance Premium Tax Information for Schedules .... November 9, 2023, 9:00a.m. 2450 Shumard Oak Boulevard, Building One, Room 2103, Tallahassee, ....	27731929	11/2/2023 Vol. 49/214
Proposed 12B-8.001 ......	: The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to remove obsolete provisions for interest rates for tax due prior to January 1, 2000, for the excess salary tax ....	27571394	9/19/2023 Vol. 49/182
Public Meeting 12B-8.001 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	27534340	9/12/2023 Vol. 49/177
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., Tax Statement; Overpayments, is to incorporate, by reference, updates to the insurance premium tax returns and instructions to provide for reporting the tax ....	27322977	7/12/2023 Vol. 49/134
Final 12B-8.003	Tax Statement; Overpayments	26631464	Effective: 01/01/2023
Proposed 12B-8.003	Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous ....	26207283	8/24/2022 Vol. 48/165
Public Meeting 12B-8.003	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	26155679	8/12/2022 Vol. 48/157
Development 12B-8.003	The purpose of this rulemaking is to implement legislative changes and other updates to four forms within Rule 12B-8.003, Tax Statement; Overpayments. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically ....	26059843	7/12/2022 Vol. 48/134
Final 12B-8.003	Tax Statement; Overpayments	25847995	Effective: 05/23/2022
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates.	25719858	3/31/2022 Vol. 48/63
Public Meeting 12B-8.003	Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of this rule and approval to file and .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675917	3/18/2022 Vol. 48/54
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates.	24977808	9/9/2021 Vol. 47/175
Final 12B-8.003	Tax Statement; Overpayments	23991318	Effective: 12/31/2020
Correction 12B-8.003	Tax Statement; Overpayments	23882290	11/13/2020 Vol. 46/222
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates.	23772971	10/19/2020 Vol. 46/204
Public Meeting 12B-8.003	Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and .... September 22, 2020, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	23650363	9/15/2020 Vol. 46/180
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates.	23573636	8/26/2020 Vol. 46/167
Final 12B-8.003	Tax Statement; Overpayments	22754665	Effective: 01/06/2020
Public Meeting 12B-8.003	Adoption of the following proposed rule, which was noticed in the September 25, 2019 (Vol. 45, No. 187, pp. 4226-4231), issue of the Florida .... December 3, 2019, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22640496	11/22/2019 Vol. 45/228
Change 12B-8.003	Tax Statement; Overpayments	22613918	11/15/2019 Vol. 45/223
Public Meeting 12B-8.003	This hearing is being conducted to document changes to jurisdictions found on Form DR-350900, 2018 Insurance Premium Tax Information for Schedules .... November 14, 2019, 10:00 a.m. 2450 Shumard Oak Boulevard, Building Two, Room 1250, Tallahassee, ....	22579289	11/7/2019 Vol. 45/218
Proposed 12B-8.001 ......	The purpose of the proposed amendments to Rule 12B-8.001, F.A.C., is to incorporate statutory changes made by the 2019 Legislature regarding contributions to eligible nonprofit scholarship-funding organizations, as well ....	22417299	9/25/2019 Vol. 45/187
Public Meeting 12B-8.001 ......	Approval to publish a Notice of Proposed Rule for the following rules: 12B-8.001, Premium Tax; Rate and Computation 12B-8.003, Tax Statement; .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	22385386	9/16/2019 Vol. 45/180
Development 12B-8.001 ......	The purpose of the proposed amendments to Rule 12B-8.001, F.A.C., is to incorporate statutory changes made by the 2019 Legislature regarding contributions to eligible nonprofit scholarship-funding organizations, as well ....	22291102	8/21/2019 Vol. 45/163
Final 12B-8.003	Tax Statement; Overpayments	21292972	Effective: 01/08/2019
Change 12B-8.003	Tax Statement; Overpayments	21127296	11/8/2018 Vol. 44/219
Public Hearing 12B-8.003	This hearing is being conducted to document changes to jurisdictions found on Form DR-350900, 2018 Insurance Premium Tax Information for Schedules .... November 7, 2018 at 1:00 p.m. 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, ....	21086168	10/26/2018 Vol. 44/210
Proposed 12B-8.003	The proposed changes are necessary to implement statutory changes.	20896339	9/14/2018 Vol. 44/180
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges.	20613778	7/2/2018 Vol. 44/128
Final 12B-8.003	Tax Statement; Overpayments	19912274	Effective: 01/17/2018
Change 12B-8.003	Tax Statement; Overpayments	19748926	11/17/2017 Vol. 43/223
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges.	19554441	10/18/2017 Vol. 43/202
Public Hearing 12B-8.003	Approval to publish a Notice of Proposed Rulemaking for the following rule: Rule 12B-8.003 Tax Statement; Overpayments October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	19516611	10/10/2017 Vol. 43/196
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges.	19369753	9/5/2017 Vol. 43/172
Final 12B-8.003	Tax Statement; Overpayments	18421384	Effective: 01/10/2017
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to three forms used in the administration of the insurance premium taxes, fees, and surcharges.	18152209	10/26/2016 Vol. 42/209
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to three forms used in the administration of the insurance premium taxes, fees, and surcharges.	17974020	9/7/2016 Vol. 42/174
Final 12B-8.003	Tax Statement; Overpayments	16957363	Effective: 01/11/2016
Correction 12B-8.003	Tax Statement; Overpayments	16799932	11/20/2015 Vol. 41/226
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to five forms used in the administration of the insurance premium taxes, fees, and surcharges.....	16692456	10/29/2015 Vol. 41/211
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to five forms used in the administration of the insurance premium taxes, fees, and surcharges.....	16510096	9/22/2015 Vol. 41/184
Final 12B-8.003	Tax Statement; Overpayments	15497998	Effective: 01/20/2015
Public Meeting 12B-8.0016 ......	Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 .... December 9, 2014, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	15321749	11/26/2014 Vol. 40/230
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium taxes, fees, ....	15185561	10/17/2014 Vol. 40/203
Development 12B-8.0016 ......	The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), is to provide reference to the updates to instructions for the Department’s Address/Jurisdiction Database used ....	14994471	8/28/2014 Vol. 40/168
Final 12B-8.003	Tax Statement; Overpayments	14023695	Effective: 01/20/2014
Change 12B-8.003	Tax Statement; Overpayments	13904579	12/5/2013 Vol. 39/235
Change 12B-8.003	Tax Statement; Overpayments	13855788	11/22/2013 Vol. 39/228
Proposed 12B-8.0016 ......	The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, updates to the instructions ....	13701267	10/21/2013 Vol. 39/205
Development 12B-8.0016 ......	The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), is to provide reference to the updates to instructions for the Department’s Address/Jurisdiction Database used ....	13325877	8/2/2013 Vol. 39/150
Final 12B-8.003	Tax Statement; Overpayments	12457145	Effective: 01/17/2013
Proposed 12B-8.002 ......	The purpose of the proposed changes to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges), is to repeal a rule redundant of Section 624.510, F.S., and to adopt, by reference, changes to forms used ....	12042373	9/28/2012 Vol. 38/39
Development 12B-8.002 ......	The purpose of the proposed repeal of Rule 12B-8.002, F.A.C. (Tax on Wet Marine and Transportation Insurance), is to remove an unnecessary rule that is redundant of Section 624.510, F.S. The purpose of the proposed amendments ....	11756320	7/20/2012 Vol. 38/29
Final 12B-8.003	Tax Statement; Overpayments	10924739	Effective: 01/25/2012
Proposed 12B-8.001 ......	The purpose of the proposed amendments to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges), is to update statutory and rule references, remove unnecessary effective dates, remove provisions regarding ....	10443328	9/30/2011 Vol. 37/39
Development 12B-8.001 ......	The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to update statutory and rule references, remove unnecessary effective dates, remove provisions regarding the emergency ....	10240986	7/29/2011 Vol. 37/30
Final 12B-8.003	Tax Statement; Overpayments	9555487	Effective: 01/12/2011
Change 12B-8.003	Tax Statement; Overpayments	9414449	11/24/2010 Vol. 36/47
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	9225202	10/8/2010 Vol. 36/40
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	8983090	8/13/2010 Vol. 36/32
Final 12B-8.003	Tax Statement; Overpayments	8135989	Effective: 01/11/2010
Change 12B-8.003	Tax Statement; Overpayments	7820448	10/23/2009 Vol. 35/42
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	7644684	9/18/2009 Vol. 35/37
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	7343596	7/10/2009 Vol. 35/27
Final 12B-8.003	Tax Statement; Overpayments	6657321	Effective: 01/27/2009
Change 12B-8.003	Tax Statement; Overpayments	6508717	12/12/2008 Vol. 34/50
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments) is to adopt, by reference, changes to the forms used by the Department in the administration of the insurance premium tax.	6251376	10/10/2008 Vol. 34/41
Public Meeting 12B-8.003	Approval to publish a Notice of Proposed Rulemaking to amend Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments – Insurance Premium Taxes, .... September 16, 2008, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....	6072993	9/5/2008 Vol. 34/36
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax; ....	5882485	7/18/2008 Vol. 34/29
Final 12B-8.003	Tax Statement; Overpayments	5039555	Effective: 01/01/2008
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	4628275	9/21/2007 Vol. 33/38
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	4330679	7/6/2007 Vol. 33/27
Final 12B-8.003	Tax Statement; Overpayments	3976629	Effective: 04/05/2007
Public Meeting 12B-8.003	Approval of the proposed amendments to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges). A Notice of Proposed Rulemaking .... February 27, 2007, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee	3582227	2/16/2007 Vol. 33/07
Proposed 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	3337787	12/29/2006 Vol. 32/52
Development 12B-8.003	The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.	3150189	11/9/2006 Vol. 32/45
Final 12B-8.003	Tax Statement; Overpayments	1290699	Effective: 06/20/2006
Proposed 12B-8.001 ......	The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to implement the changes to Section 288.99(11), F.S., as amended by Chapter 2005-91, L.O.F., regarding the transfer ....	20581	1/13/2006 Vol. 32/02

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