31429666, 12B-8.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 31429666

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Overview

RULE:

12B-8.003

Tax Statement; Overpayments

PURPOSE:

The purpose of the proposed amendment to Rule 12B-8.003, F.A.C., is to amend the order of credits per ss. 37 and 38, Ch. 2026-239, L.O.F., for forms DR-908 – Insurance Premium Taxes and Fees Return, and DR-908N - Instructions for Preparing Form DR-908.

SUMMARY:

Amends the order of credits against the premium tax listed in two forms.

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:

9/30/2026 Vol. 52/190

COMMENTS:

From 9/30/2026 To 10/21/2026 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

Ref-18798 DR-908: Insurance Premium Taxes and Fees Return For Calendar Year 2025
Ref-20145 DR-908: Florida Department of Revenue Insurance Premium Taxes and Fees Return For Calendar Year 2026
Ref-20146 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return

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