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Florida Proposed Rules

Rule Number:12B-8.003
Rule Title:Tax Statement; Overpayments
Next Step:At the September 22, 2020, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rule and the Department filed the rule for certification with the Department of State on December 11, 2020. This rule went into effect on December 31, 2020.

DR-908: Insurance Premium Taxes and Fees Return for Calendar Year 2020
DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return
DR-350900: 2020 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

Certified Final Language:December 31, 2020
Certification Package:December 11, 2020
JAPC Certification:December 11, 2020
Certification Letter to JAPC:December 04, 2020
Package Filed with JAPC:October 19, 2020
Notice of Proposed Rule:October 19, 2020 (Vol. 46, No. 204, pp. 4513-4514)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, p. 3794)
Draft Rule Language:August 26, 2020
Notice of Rule Development:August 26, 2020 (Vol. 46, No. 167, p. 3389)

Purpose:    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.