Florida Dept. of Revenue - Rule 12B-8.003 Tax Statement; Overpayments (2024 Annual Forms)”

Florida Proposed Rules

Rule Number:

Rule Title

12B-8.003

Tax Statement; Overpayments

Next Step:

At the December 17, 2024, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rule if the substance of the proposed rule [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 this rule and the Department filed this rule for certification with the Department of State on January 31, 2025. This rule will go into effect on February 20, 2025.

Forms:

DR-907N Instructions for Filing Insurance Premium Installment Payment (Form DR-907)
DR-908 Insurance Premium Taxes and Fees Return for Calendar Year 2024
DR-908N Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return
DR-350900 2024 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

Certification Package:	January 31, 2025
Certification Letter to JAPC:	January 24, 2025
Hearing Information:	January 14, 2025 (canceled, no request received)
Package Filed with JAPC:	December 20, 2024
Notice of Proposed Rule:	December 18, 2024 (Vol. 50, No. 245)
Cabinet Meeting for Hearing:	December 17, 2024
Revised Notice of Public Meeting - Cabinet for Hearing:	December 12, 2024 (Vol. 50. No. 241)
Notice of Public Meeting - Cabinet for Hearing:	December 11, 2024 (Vol. 50. No. 240)
Workshop Information:	August 15, 2024
Draft Rule Language:	August 15, 2024
Notice of Rule Development:	August 1, 2024 (Vol. 50, No. 150)

Purpose: The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., Tax Statement; Overpayments, is to incorporate, by reference, updates to the insurance premium tax returns and instructions to provide for jurisdiction changes, and for reporting taxes and fees for calendar year 2025.