Rule: 12B-8.001 Prev Up Next
| Rule Title: Premium Tax; Rate and Computation | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Miscellaneous Tax | ||
| Chapter: | INSURANCE PREMIUM TAXES, FEES AND SURCHARGES | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/1/2024 |
| History Notes: | Rulemaking Authority 213.06(1), 220.183(4)(d), 288.99(11) (2010), 624.5105(4)(b), 1002.395(13) FS. Law Implemented 175.101, 175.1015, 175.121, 175.141, 185.08(3), 185.085, 185.10, 185.12, 213.05, 213.235, 220.183(3), 288.99(11) (2010), 624.4621, 624.46226, 624.4625, 624.475, 624.509, 624.5092, 624.50921, 624.510, 624.5105, 624.51055, 624.511, 624.518, 624.519, 624.520(2), 626.7451(11), 627.3512, 627.357(9), 628.6015, 629.5011, 634.131, 634.313(2), 634.415(2), 1002.395 FS. History–New 2-3-80, Formerly 12B-8.01, Amended 3-25-90, 4-10-91, 2-18-93, 6-16-94, 10-19-94, 1-2-96, 12-9-97, 6-2-98, 4-2-00, 10-15-01, 8-1-02, 6-20-06, 9-1-09, 4-26-10, 6-6-11, 1-25-12, 7-28-15, 1-6-20, 1-1-24. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Premium Tax; Rate and Computation | 27862685 |
Effective: 01/01/2024 |
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: 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 |
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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 |
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The purpose of this rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to remove provisions for interest rates for tax due prior to January 1, 2000, and to remove provisions regarding the excess .... | 27315120 |
7/12/2023 Vol. 49/134 |
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Premium Tax; Rate and Computation | 22754568 |
Effective: 01/06/2020 |
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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 |
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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 |
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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 |
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Premium Tax; Rate and Computation | 16222685 |
Effective: 07/28/2015 |
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Section 17, Chapter 2014-184, Laws of Florida, provides that, for purposes of determining if a penalty under Section 624.5092, F.S., should be imposed on the underpayment of an installment, an insurer may reduce the installment .... | 15968739 |
5/6/2015 Vol. 41/88 |
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Section 17, Chapter 2014-184, Laws of Florida, provides that for purposes of determining if a penalty under Section 624.5092, F.S., should be imposed on the underpayment of an installment, an insurer may reduce the installment .... | 15703056 |
2/23/2015 Vol. 41/36 |
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Premium Tax; Rate and Computation | 10924545 |
Effective: 01/25/2012 |
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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 |
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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 |
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Premium Tax; Rate and Computation | 9975885 |
Effective: 06/06/2011 |
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The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... | 9749390 |
3/18/2011 Vol. 37/11 |
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The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... | 9142364 |
9/24/2010 Vol. 36/38 |
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Premium Tax; Rate and Computation | 8540382 |
Effective: 04/26/2010 |
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Section 3, Chapter 2009-108, L.O.F., expands the tax credit for contributions to nonprofit scholarship funding organizations to the insurance premium tax. The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. .... | 8091272 |
12/31/2009 Vol. 35/52 |
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Section 3, Chapter 2009-108, L.O.F., expands the tax credit for contributions to nonprofit scholarship funding organizations to the insurance premium tax. The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. .... | 7650892 |
9/25/2009 Vol. 35/38 |
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Premium Tax; Rate and Computation | 7549624 |
Effective: 09/01/2009 |
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Approval of the proposed amendments to Insurance Premium Tax Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation). A Notice of Proposed .... July 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
7387440 |
7/17/2009 Vol. 35/28 |
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Premium Tax; Rate and Computation | 7345051 |
7/10/2009 Vol. 35/27 |
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The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to: (1) update provisions to include self-insurance funds that are subject to the insurance premium tax; (2) provide .... | 7110311 |
5/22/2009 Vol. 35/20 |
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Approval to publish a Notice of Proposed Rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation).
NOTICE UNDER THE AMERICANS .... April 28, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
6948321 |
3/27/2009 Vol. 35/12 |
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Approval to publish a Notice of Proposed Rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation). March 24, 2009, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
6892643 |
3/13/2009 Vol. 35/10 |
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The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to: (1) make technical corrections, including updating statute references, expiration dates, references, and removing .... | 6421126 |
11/21/2008 Vol. 34/47 |
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Premium Tax; Rate and Computation | 1290408 |
Effective: 06/20/2006 |
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Premium Tax; Rate and Computation | 121849 |
3/3/2006 Vol. 32/09 |
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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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