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

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Rule: 12B-8.003 Prev Up Next

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

Final 12B-8.003	Tax Statement; Overpayments	27862782	Effective: 01/01/2024
Final 12B-8.003	Tax Statement; Overpayments	26631464	Effective: 01/01/2023
Final 12B-8.003	Tax Statement; Overpayments	25847995	Effective: 05/23/2022
Final 12B-8.003	Tax Statement; Overpayments	23991318	Effective: 12/31/2020
Final 12B-8.003	Tax Statement; Overpayments	22754665	Effective: 01/06/2020
Final 12B-8.003	Tax Statement; Overpayments	21292972	Effective: 01/08/2019
Final 12B-8.003	Tax Statement; Overpayments	19912274	Effective: 01/17/2018
Final 12B-8.003	Tax Statement; Overpayments	18421384	Effective: 01/10/2017
Final 12B-8.003	Tax Statement; Overpayments	16957363	Effective: 01/11/2016
Final 12B-8.003	Tax Statement; Overpayments	15497998	Effective: 01/20/2015
Final 12B-8.003	Tax Statement; Overpayments	14023695	Effective: 01/20/2014
Final 12B-8.003	Tax Statement; Overpayments	12457145	Effective: 01/17/2013
Final 12B-8.003	Tax Statement; Overpayments	10924739	Effective: 01/25/2012
Final 12B-8.003	Tax Statement; Overpayments	9555487	Effective: 01/12/2011
Final 12B-8.003	Tax Statement; Overpayments	8135989	Effective: 01/11/2010
Final 12B-8.003	Tax Statement; Overpayments	6657321	Effective: 01/27/2009
Final 12B-8.003	Tax Statement; Overpayments	5039555	Effective: 01/01/2008
Final 12B-8.003	Tax Statement; Overpayments	3976629	Effective: 04/05/2007
Final 12B-8.003	Tax Statement; Overpayments	1290699	Effective: 06/20/2006

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