fl-31429666: 12B-8.003 — The purpose of the proposed amendment to Rule 12B-8.003, F.A.C., is to amend the order of credits per ss. 37 and 38, Ch. 2026-239,...

31429666, 12B-8.003 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31429666 Notice of Proposed Rule Department: DEPARTMENT OF REVENUE Division: Miscellaneous Tax Chapter: INSURANCE PREMIUM TAXES, FEES AND SURCHARGES Overview RULE: 12B-8.003   Tax Statement; Overpayments PURPOSE: The purpose of the proposed amendment to Rule 12B-8.003, F.A.C., is to amend the order of credits per ss. 37 and 38, Ch. 2026-239, L.O.F., for forms DR-908 – Insurance Premium Taxes and Fees Return, and DR-908N - Instructions for Preparing Form DR-908.

Summary

Amends the order of credits against the premium tax listed in two forms. RULEMAKING AUTHORITY: 175.1015(5), 185.085(5), 213.06(1), 402.261(7)(a), 624.509(3), 624.511(1), 624.518(1), 636.066(1) FS. LAW: 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, 213.235, 213.37, 213.755, 220.183, 220.18775, 220.191, 252.372, 288.062, 402.261, 420.50872, 440.51, 443.1216, 624.4621(7), 624.4625(4), 624.475, 624.509, 624.5091, 624.5092, 624.50921, 624.5107, 624.5108, 624.510, 624.5105, 624.51058, 624.511, 624.515, 624.518, 624.519, 624.610, 627.311(7), 627.351, 627.357(9), 628.6015, 629.401(4), 629.5011, 634.131, 634.313(2), 634.415(2), 636.066 FS. PRINT PUBLISH DATE: 9/30/2026   Vol. 52/190

Comments

From 9/30/2026 To 10/21/2026 (21 Days) Send a one-time comment to the Agency. Communicate with the Agency with saved comments and agency replies. Comments submitted through FLRules.org shall be 8000 characters or less. Comments that exceed the character limit should be submitted directly to the agency pursuant the instructions in the Notice of Proposed Rule. The submitter is responsible for ensuring that the agency has received the comment. REFERENCE MATERIALS: Ref-18798 DR-908: Insurance Premium Taxes and Fees Return For Calendar Year 2025 Ref-20145 DR-908: Florida Department of Revenue Insurance Premium Taxes and Fees Return For Calendar Year 2026 Ref-20146 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.