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:	1/1/2026
	History Notes:	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 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, 213.235, 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. 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, 1-1-23, 1-1-24, 2-20-25, 1-1-26.
	References in this version:	Ref-10182 DR-907 and DR-907N 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: 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

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

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

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