Fla. Admin. Code R. 12B-8.003

Current through Reg. 50, No. 222; November 13, 2024

Section 12B-8.003 - Tax Statement; Overpayments

(1) Tax returns and reports must be made by insurers on forms prescribed by the Department. These forms are hereby incorporated by reference in this rule.

(2) Copies of these forms are available, without cost, by one or more of the following methods:

1) downloading the form from the Department's website at floridarevenue.com/forms; or,

2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or,

3) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

(3) If any insurer makes an overpayment of any taxes due, a refund shall be made from the General Revenue Fund for taxes paid under Sections 624.509 and 624.510, F.S. Overpayments of taxes due under Sections 624.509 and 624.510, F.S., shall not be refunded until the first day of the state fiscal year following the date the tax was due.

Form Number	Title	Effective Date
(4)(a) DR-907	Florida Insurance Premium Installment Payment (http://www.flrules.org/Gateway/reference.asp?No=Ref-10182)	01/19
(b) DR-907N	Instructions for Filing Insurance Premium Installment Payment (Form DR-907) (http://www.flrules.org/Gateway/reference.asp?No=Ref-16261)	01/24
(5)(a) DR-908	Insurance Premium Taxes and Fees Return for Calendar Year 2023 (http://www.flrules.org/Gateway/reference.asp?No=Ref-16262)	01/24
(b) DR-908N	Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return (http://www.flrules.org/Gateway/reference.asp?No=Ref-16263)	01/24
(6) DR-350900	2023 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908 (http://www.flrules.org/Gateway/reference.asp?No=Ref-16265)	01/24

Fla. Admin. Code Ann. R. 12B-8.003

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.

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, Amended by Florida Register Volume 41, Number 003, January 6, effective 1/20/2015, Amended by Florida Register Volume 41, Number 249, December 29, 2015 effective 1/11/2016, Amended by Florida Register Volume 42, Number 250, December 28, 2016 effective 1/10/2017, Amended by Florida Register Volume 44, Number 002, January 3, 2018 effective 1/17/2018, Amended by Florida Register Volume 44, Number 249, December 26, 2018 effective 1/8/2019, Amended by Florida Register Volume 45, Number 248, December 24, 2019 effective 1/6/2020, Amended by Florida Register Volume 46, Number 242, December 15, 2020 effective 12/31/2020, Amended by Florida Register Volume 48, Number 091, May 10, 2022 effective 5/23/2022, Amended by Florida Register Volume 48, Number 230, November 29, 2022 effective 1/1/2023, Amended by Florida Register Volume 49, Number 244, December 19, 2023 effective 1/1/2024.