Rule: 12B-8.001 Prev   Up   Next

Rule Title: Premium Tax; Rate and Computation
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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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):

VIEW_RULE Effective Date: 1/25/2012
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.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Proposed
12B-8.001
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
View Text Development
12B-8.001
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
View Text Final
12B-8.001
Premium Tax; Rate and Computation 10924545 Effective:
01/25/2012
View Text 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
View Text 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
View Text Final
12B-8.001
Premium Tax; Rate and Computation 9975885 Effective:
06/06/2011
View Text Proposed
12B-8.001
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
View Text Development
12B-8.001
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
View Text Final
12B-8.001
Premium Tax; Rate and Computation 8540382 Effective:
04/26/2010
View Text Proposed
12B-8.001
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
View Text Development
12B-8.001
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
View Text Final
12B-8.001
Premium Tax; Rate and Computation 7549624 Effective:
09/01/2009
View Text Public Meeting
12B-8.001
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
View Text Change
12B-8.001
Premium Tax; Rate and Computation 7345051 7/10/2009
Vol. 35/27
View Text 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: (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
View Text Public Meeting
12B-8.001
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
View Text Public Meeting
12B-8.001
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
View Text 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: (1) make technical corrections, including updating statute references, expiration dates, references, and removing .... 6421126 11/21/2008
Vol. 34/47
View Text Final
12B-8.001
Premium Tax; Rate and Computation 1290408 Effective:
06/20/2006
View Text Change
12B-8.001
Premium Tax; Rate and Computation 121849 3/3/2006
Vol. 32/09
View Text 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