Rule: 12B-8.003 Prev   Up   Next

Rule Title: Tax Statement; Overpayments
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: 1/6/2020
History Notes: Rulemaking Authority 213.06(1) FS. Law Implemented 92.525, 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, 220.183, 220.191, 252.372, 288.99 (2010), 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, 624.510, 624.5105, 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.
References in this version: Ref-10182 DR-907 and DR-907N
Ref-11481 DR-907 R. 01-19 and DR-907N R. 01-20
Ref-11482 DR-908 R. 01-20
Ref-11483 DR-908N R. 01-20
Ref-11484 DR-350900 R. 01-20
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Correction
12B-8.003
Tax Statement; Overpayments 23882290 11/13/2020
Vol. 46/222
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates. 23772971 10/19/2020
Vol. 46/204
View Text Public Meeting
12B-8.003
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23650363 9/15/2020
Vol. 46/180
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to incorporate changes to forms used in the administration of insurance premium taxes, fees, and surcharges. These revisions include annual updates. 23573636 8/26/2020
Vol. 46/167
View Text Final
12B-8.003
Tax Statement; Overpayments 22754665 Effective:
01/06/2020
View Text Public Meeting
12B-8.003
Adoption of the following proposed rule, which was noticed in the September 25, 2019 (Vol. 45, No. 187, pp. 4226-4231), issue of the Florida ....
  December 3, 2019, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
22640496 11/22/2019
Vol. 45/228
View Text Change
12B-8.003
Tax Statement; Overpayments 22613918 11/15/2019
Vol. 45/223
View Text Public Meeting
12B-8.003
This hearing is being conducted to document changes to jurisdictions found on Form DR-350900, 2018 Insurance Premium Tax Information for Schedules ....
  November 14, 2019, 10:00 a.m.
  2450 Shumard Oak Boulevard, Building Two, Room 1250, Tallahassee, ....
22579289 11/7/2019
Vol. 45/218
View Text Proposed
12B-8.001
......
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
View Text Public Meeting
12B-8.001
......
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
View Text Development
12B-8.001
......
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
View Text Final
12B-8.003
Tax Statement; Overpayments 21292972 Effective:
01/08/2019
View Text Change
12B-8.003
Tax Statement; Overpayments 21127296 11/8/2018
Vol. 44/219
View Text Public Hearing
12B-8.003
This hearing is being conducted to document changes to jurisdictions found on Form DR-350900, 2018 Insurance Premium Tax Information for Schedules ....
  November 7, 2018 at 1:00 p.m.
  2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, ....
21086168 10/26/2018
Vol. 44/210
View Text Proposed
12B-8.003
The proposed changes are necessary to implement statutory changes. 20896339 9/14/2018
Vol. 44/180
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges. 20613778 7/2/2018
Vol. 44/128
View Text Final
12B-8.003
Tax Statement; Overpayments 19912274 Effective:
01/17/2018
View Text Change
12B-8.003
Tax Statement; Overpayments 19748926 11/17/2017
Vol. 43/223
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges. 19554441 10/18/2017
Vol. 43/202
View Text Public Hearing
12B-8.003
Approval to publish a Notice of Proposed Rulemaking for the following rule: Rule 12B-8.003 Tax Statement; Overpayments
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19516611 10/10/2017
Vol. 43/196
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to five forms used in the administration of insurance premium taxes, fees, and surcharges. 19369753 9/5/2017
Vol. 43/172
View Text Final
12B-8.003
Tax Statement; Overpayments 18421384 Effective:
01/10/2017
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to three forms used in the administration of the insurance premium taxes, fees, and surcharges. 18152209 10/26/2016
Vol. 42/209
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., is to adopt, by reference, changes to three forms used in the administration of the insurance premium taxes, fees, and surcharges. 17974020 9/7/2016
Vol. 42/174
View Text Final
12B-8.003
Tax Statement; Overpayments 16957363 Effective:
01/11/2016
View Text Correction
12B-8.003
Tax Statement; Overpayments 16799932 11/20/2015
Vol. 41/226
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to five forms used in the administration of the insurance premium taxes, fees, and surcharges..... 16692456 10/29/2015
Vol. 41/211
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to five forms used in the administration of the insurance premium taxes, fees, and surcharges..... 16510096 9/22/2015
Vol. 41/184
View Text Final
12B-8.003
Tax Statement; Overpayments 15497998 Effective:
01/20/2015
View Text Public Meeting
12B-8.0016
......
Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 ....
  December 9, 2014, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
15321749 11/26/2014
Vol. 40/230
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium taxes, fees, .... 15185561 10/17/2014
Vol. 40/203
View Text Development
12B-8.0016
......
The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), is to provide reference to the updates to instructions for the Department’s Address/Jurisdiction Database used .... 14994471 8/28/2014
Vol. 40/168
View Text Final
12B-8.003
Tax Statement; Overpayments 14023695 Effective:
01/20/2014
View Text Change
12B-8.003
Tax Statement; Overpayments 13904579 12/5/2013
Vol. 39/235
View Text Change
12B-8.003
Tax Statement; Overpayments 13855788 11/22/2013
Vol. 39/228
View Text Proposed
12B-8.0016
......
The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, updates to the instructions .... 13701267 10/21/2013
Vol. 39/205
View Text Development
12B-8.0016
......
The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), is to provide reference to the updates to instructions for the Department’s Address/Jurisdiction Database used .... 13325877 8/2/2013
Vol. 39/150
View Text Final
12B-8.003
Tax Statement; Overpayments 12457145 Effective:
01/17/2013
View Text Proposed
12B-8.002
......
The purpose of the proposed changes to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges), is to repeal a rule redundant of Section 624.510, F.S., and to adopt, by reference, changes to forms used .... 12042373 9/28/2012
Vol. 38/39
View Text Development
12B-8.002
......
The purpose of the proposed repeal of Rule 12B-8.002, F.A.C. (Tax on Wet Marine and Transportation Insurance), is to remove an unnecessary rule that is redundant of Section 624.510, F.S. The purpose of the proposed amendments .... 11756320 7/20/2012
Vol. 38/29
View Text Final
12B-8.003
Tax Statement; Overpayments 10924739 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-8.003
Tax Statement; Overpayments 9555487 Effective:
01/12/2011
View Text Change
12B-8.003
Tax Statement; Overpayments 9414449 11/24/2010
Vol. 36/47
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 9225202 10/8/2010
Vol. 36/40
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 8983090 8/13/2010
Vol. 36/32
View Text Final
12B-8.003
Tax Statement; Overpayments 8135989 Effective:
01/11/2010
View Text Change
12B-8.003
Tax Statement; Overpayments 7820448 10/23/2009
Vol. 35/42
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 7644684 9/18/2009
Vol. 35/37
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 7343596 7/10/2009
Vol. 35/27
View Text Final
12B-8.003
Tax Statement; Overpayments 6657321 Effective:
01/27/2009
View Text Change
12B-8.003
Tax Statement; Overpayments 6508717 12/12/2008
Vol. 34/50
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments) is to adopt, by reference, changes to the forms used by the Department in the administration of the insurance premium tax. 6251376 10/10/2008
Vol. 34/41
View Text Public Meeting
12B-8.003
Approval to publish a Notice of Proposed Rulemaking to amend Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments – Insurance Premium Taxes, ....
  September 16, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6072993 9/5/2008
Vol. 34/36
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax; .... 5882485 7/18/2008
Vol. 34/29
View Text Final
12B-8.003
Tax Statement; Overpayments 5039555 Effective:
01/01/2008
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 4628275 9/21/2007
Vol. 33/38
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 4330679 7/6/2007
Vol. 33/27
View Text Final
12B-8.003
Tax Statement; Overpayments 3976629 Effective:
04/05/2007
View Text Public Meeting
12B-8.003
Approval of the proposed amendments to Rule Chapter 12B-8, F.A.C. (Insurance Premium Taxes, Fees and Surcharges). A Notice of Proposed Rulemaking ....
  February 27, 2007, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee
3582227 2/16/2007
Vol. 33/07
View Text Proposed
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 3337787 12/29/2006
Vol. 32/52
View Text Development
12B-8.003
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax. 3150189 11/9/2006
Vol. 32/45
View Text Final
12B-8.003
Tax Statement; Overpayments 1290699 Effective:
06/20/2006
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