Florida Proposed Rules
| Rule Number: Rule Title |
| 12B-8.001 | Premium Tax, Rate and Computation |
| 12B-8.015 | Payment by Electronic Funds Transfer |
|
| Next Step: | At the September 18, 2023, 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 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 rules and the Department
filed the rules for certification with the Department of State on December 12, 2023. These rules went into effect on January 1, 2024. |
| Final Language: | January 1, 2024 |
| Certification Package: | December, 12, 2023 |
| Certification Letter to JAPC: | December, 4, 2023 |
| Hearing Information: | October 12, 2023 [Canceled, no request received] |
| Package Filed with JAPC: | September 19, 2023 |
| Notice of Proposed Rule: | September 19, 2023 (Vol. 49, No. 182) |
| Cabinet Meeting for Hearing: | September 18, 2023 |
| Notice of Public Meeting - Cabinet for Hearing: | September 12, 2023 (Vol. 49, No. 177) |
| Workshop Information: | July 27, 2023 [Canceled, no request received] |
| Draft Rule Language: | July 27, 2023 |
| Notice of Rule Development: | July 12, 2023 (Vol. 49, No. 134) |
Purpose:
The purpose of this rulemaking for Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to remove provisions for interest rates for tax due prior to January 1, 2000, and to remove provisions regarding the excess salary tax credit
related to employees whose place of employment is located within an enterprise zone, repealed by s. 290.016, F.S. In addition, the proposed amendments remove provisions regarding the revocation of a certificate of authority that is not
determined by the Department of Revenue.
Rule 12-24.003, F.A.C., sets forth the requirements for paying insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges and filing returns by electronic means. The purpose of the proposed repeal of
Rule 12B-8.015, F.A.C. (Payment by Electronic Funds Transfer), is to remove this unnecessary rule to provide reference to Rule Chapter 12-24, F.A.C.
