29218939, 12B-8.003 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking

Florida Department of State and Division of Library and Information Services

Notice: 29218939

Final Adopted Version in F.A.C.

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

Tax Statement; Overpayments

RULE FILE DATE:

1/31/2025

RULE EFFECTIVE DATE:

2/20/2025

HISTORY NOTES:

Rulemaking Authority 175.1015(5), 185.085(5), 213.06(1), 402.261(7)(a), 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), 402.261, 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, 624.5107, 624.5108, 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, 2-20-25.

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 RULES
AND REGULATIONS:

Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12B-8.003&Section=0

REFERENCE MATERIALS:

Ref-10182 DR-907 and DR-907N
Ref-17784 DR-907N - Instructions for Filing Insurance Premium Installment Payment (Form DR-907)
Ref-17786 DR-908 - Insurance Premium Taxes and Fees Return for Calendar Year 2024
Ref-17787 DR-908N - Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return
Ref-17788 DR-350900 - 2024 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

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