12B-8.003 : Tax Statement; Overpayments - Florida Administrative Rules, Law, Code, Register

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Rule Title: Tax Statement; Overpayments
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Miscellaneous Tax
Chapter:	INSURANCE PREMIUM TAXES, FEES AND SURCHARGES

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	1/1/2024
	History Notes:	Rulemaking Authority 175.1015(5), 185.085(5), 213.06(1), 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), 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, 624.510, 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.
	References in this version:	Ref-10182 DR-907 and DR-907N Ref-16261 DR-907N R. 01/24 - Instructions for Consolidated Sales and Use Tax Return Ref-16262 DR-908 R. 01/24 - Insurance Premium Taxes and Fees Return for Calendar Year 2023 Ref-16263 DR-908N R. 01/24 - Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return Ref-16265 DR-350900 R. 01/24 - 2023 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Change 12B-8.003	Tax Statement; Overpayments	13904579	12/5/2013 Vol. 39/235
Change 12B-8.003	Tax Statement; Overpayments	13855788	11/22/2013 Vol. 39/228

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