The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, updates to the instructions for using the Department’s ...  

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    DEPARTMENT OF REVENUE

    Miscellaneous Tax

    RULE NOS.:RULE TITLES:

    12B-8.0016Department of Revenue Electronic Database

    12B-8.003Tax Statement; Overpayments

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, updates to the instructions for using the Department’s Address/Jurisdiction Database used for assigning premiums and policies to local tax jurisdictions and updates to the tax returns.

    SUMMARY: The proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), adopt, by reference, updated instructions for using the Department’s Address/Jurisdiction Database for assigning premiums and policies to local tax jurisdictions.

    The proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), adopt, by reference, changes to forms used by the Department in the administration of the insurance premium taxes, fees, and surcharges.

    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with updates to tax returns and instructions and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

    Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

    RULEMAKING AUTHORITY: 175.1015(5), 185.085(5), 213.06(1) FS.

    LAW IMPLEMENTED: 92.525, 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, 213.05, 213.053, 213.235, 213.37, 220.183, 220.19, 220.191, 252.372, 288.99 (2010), 440.51, 443.1216, 624.11, 624.402, 624.4094, 624.4621, 624.4625, 624.475, 624.501, 624.509, 624.5091, 624.5092, 624.50921, 624.510, 624.5105, 624.51055, 624.5107, 624.511, 624.515, 624.516, 624.518, 624.519, 624.520, 624.521, 624.601, 624.610, 626.7451(11), 627.311, 627.351, 627.3512, 627.357(9), 627.7711, 627.943, 628.6015, 629.401, 629.5011, 632.626, 634.131, 634.313(2), 634.415(2), 636.066, 642.0301, 642.032 FS.

    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

    DATE AND TIME: November 13, 2013, 2:00 p.m.

    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at (850)617-8347. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)617-8346

     

    THE FULL TEXT OF THE PROPOSED RULE IS:

     

    12B-8.0016 Department of Revenue Electronic Database.

    (1) No change.

    (2)(a) No change.

    (b) Local taxing jurisdictions must submit information requesting changes to the database electronically following the online User’s Guide for the Address/Jurisdiction Database Address Change Requests (October 4, 2013 October 4, 2009, incorporated by reference in Rule 12A-19.071, F.A.C.). Only local taxing jurisdictions that are registered users of the Department’s electronic change submission process can access the User’s Guide for the Address/Jurisdiction Database Address Change Requests. Authorized local jurisdiction contact persons may access the login screen for registered users at www.pointmatch.state.fl.us http://geotax.state.fl.us. Local taxing jurisdictions that do not have access to computers with Internet access should contact the Department to submit changes through alternative electronic media. The information must also be submitted on Form DR-700022, Notification of Jurisdiction Change for Local Communications Services and Local Insurance Premium Tax (incorporated by reference in Rule 12A-19.100, F.A.C.), with the exception of Special Fire Control Districts, which must use Form DR-350907, Local Insurance Premium Tax Special Fire Control Districts Notification of Jurisdiction Change (R. 10/13 10/06, hereby incorporated by reference, effective ___ 12/07).

    (c) through (e) No change.

    (3) through (4) No change.

    Rulemaking Authority 175.1015(5), 185.085(5) FS. Law Implemented 175.1015, 185.085 FS. History–New 12-20-07, Amended 6-28-10,__________.

     

    12B-8.003 Tax Statement; Overpayments.

    (1) Tax returns and reports shall be made by insurers on forms prescribed by the Department. These forms are hereby incorporated by reference in this rule.

    (2) through (3) No change.

    Form NumberTitleEffective Date

    (4)(a) DR-907Florida Insurance Premium Installment Payment

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02114)

    (b) DR-907NInstructions for Filing Insurance Premium

    Installment Payment (Form DR-907)

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02114)

    (5)(a) DR-908Insurance Premium Taxes and Fees Return for

    Calendar Year 2013 2012 (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02115)

    (b) DR-908NInstructions for Preparing Form DR-908 Florida

    Insurance Premium Taxes and Fees Return

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02116)

    (6) DR-3509002013 2012 Insurance Premium Tax Information

    for Schedules XII and XIII, DR-908

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02117)

    Rulemaking Authority 213.06(1) FS. Law Implemented 92.525, 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, 213.05, 213.053, 213.235, 213.37, 220.183, 220.19, 220.191, 252.372, 288.99 (2010), 440.51, 443.1216, 624.11, 624.402, 624.4094, 624.4621, 624.4625, 624.475, 624.501, 624.509, 624.5091, 624.5092, 624.50921, 624.510, 624.5105, 624.5107, 624.511, 624.515, 624.516, 624.518, 624.519, 624.520, 624.521, 624.601, 624.610, 626.7451(11), 627.311, 627.351, 627.3512, 627.357(9), 627.7711, 627.943, 628.6015, 629.401, 629.5011, 632.626, 634.131, 634.313(2), 634.415(2), 636.066, 642.0301, 642.032 FS. History–New 2-3-80, Formerly 12B-8.03, Amended 3-25-90, 3-10-91, 2-18-93, 6-16-94, 12-9-97, 3-23-98, 7-1-99, 10-15-01, 8-1-02, 5-4-03, 9-28-04, 6-28-05, 6-20-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 1-12-11, 1-25-12 1-17-13,_________.

     

    NAME OF PERSON ORIGINATING PROPOSED RULE: Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)617-8346

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Register on August 2, 2013 (Vol. 39, No. 150, p. 3827), to advise the public of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), and to provide that, if requested in writing, a rule development workshop would be held on August 22, 2013. No request was received by the Department. No written comments were received by the Department.

Document Information

Comments Open:
10/21/2013
Summary:
The proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database), adopt, by reference, updated instructions for using the Department’s Address/Jurisdiction Database for assigning premiums and policies to local tax jurisdictions. The proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), adopt, by reference, changes to forms used by the Department in the administration of the insurance premium taxes, fees, and surcharges.
Purpose:
The purpose of the proposed amendments to Rule 12B-8.0016, F.A.C. (Department of Revenue Electronic Database) and Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, updates to the instructions for using the Department’s Address/Jurisdiction Database used for assigning premiums and policies to local tax jurisdictions and updates to the tax returns.
Rulemaking Authority:
175.1015(5), 185.085(5), 213.06(1) FS.
Law:
92.525, 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, 213.05, 213.053, 213.235, 213.37, 220.183, 220.19, 220.191, 252.372, 288.99 (2010), 440.51, 443.1216, 624.11, 624.402, 624.4094, 624.4621, 624.4625, 624.475, 624.501, 624.509, 624.5091, 624.5092, 624.50921, 624.510, 624.5105, 624.51055, 624.5107, 624.511, 624.515, 624.516, 624.518, 624.519, 624.520, 624.521, 624.601, 624.610, 626.7451(11), 627.311, 627.351, ...
Contact:
Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 617-8346.
Related Rules: (2)
12B-8.0016. Department of Revenue Electronic Database
12B-8.003. Tax Statement; Overpayments