Florida Dept. of Revenue - Rule 12B-8.003, F.A.C., Tax Statement; Overpayments

Florida Proposed Rules

Rule Number:	Rule Title
12B-8.003	Tax Statement; Overpayments

Next Step:	The Department will present these rules to the Governor and Cabinet during the regular Cabinet meeting on September 29, 2026, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

Forms:	DR-908: Insurance Premium Taxes and Fees Return for Calendar Year 2026 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return

Cabinet Agenda for Hearing:	September 29, 2026
Notice of Public Meeting - Cabinet for Hearing:	September 15, 2026
Workshop Agenda:	August 18, 2026
Draft Rule Language:	August 18, 2026
Notice of Rule Development:	August 4, 2026

Purpose: The purpose of the draft 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.