Tax Statement; Overpayments

DEPARTMENT OF REVENUE
Miscellaneous Tax

Rule No.: RULE TITLE
12B-8.003: Tax Statement; Overpayments

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 36 No. 40, October 8, 2010 issue of the Florida Administrative Weekly.

In response to comments received from the public, the instructions for Electronic Filing on page 1 of Form DR- 907N (Instructions for Filing Insurance Premium Installment Payment (Form DR-907)), and on page 1 of Form DR-908N (Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return), have been changed so that, when adopted, those paragraphs will read:

Electronic Filing

You are able to file and pay insurance premium tax electronically using the Department’s secure Internet site. In January 2011, online electronic filing will offer the uploading of Schedule XII, Firefighters’ Pension Trust Fund, and Schedule XIII, Municipal Police Officers’ Retirement Trust Fund, automatic calculations, and automatic entry for data appearing in more than one schedule. If you paid $20,000 or more in tax during the State of Florida’s prior fiscal year (July 1, 2009 – June 30, 2010), you are required to file and pay electronically. Insurers are encouraged to file electronically and take advantage of the opportunity to save resources. Insurers can obtain a waiver by calling 800-352-3671. Please visit our Internet site at www.myflorida.com/dor for more information.