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

DEPARTMENT OF REVENUE
Miscellaneous Tax

RULE NO: RULE TITLE
12B-8.003: Tax Statement; Overpayments
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-8.003, F.A.C. (Tax Statement; Overpayments), is to adopt, by reference, changes to forms used by the Department in the administration of the insurance premium tax.
SUBJECT AREA TO BE ADDRESSED: The subject area of this rule development is the proposed adoption of changes to forms used by the Department in the administration of the insurance premium tax.
SPECIFIC AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 213.05, 213.37, 624.5092, 624.511, 624.518 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: November 27, 2006, 9:30 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any proceeding before the Technical Assistance and Dispute Resolution Office is asked to advise the Department at least five (5) calendar days before such proceeding by contacting Larry Green at [phone]. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at [phone] (Voice) and [phone] (TDD).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

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 (4) No change.

Form Number                Title                                                Effective Date

(5)(a) DR-907                 Florida Insurance Premium

                                        Installment Payment

                                        (R. 01/07 01/06)                             ___ 06/06

(b) DR-907N                  Information for Filing

                                        Insurance Premium

                                        Installment Payment

                                        (Form DR-907)

                                        (R. 01/07 01/06)                             ___ 06/06

(6)(a) DR-908                 Insurance Premium Taxes

                                        and Fees Return for

                                        Calendar Year 2006 2005

                                        (R. 01/07 01/06)                             ___ 06/06

(b) DR-908N                  Instructions for Preparing

                                        Form DR-908 Florida

                                        Insurance Premium Taxes

                                        and Fees Return

                                        (R. 01/07 01/06)                             ___ 06/06

(7) DR-350900               2006 2005 Insurance

                                        Premium Tax Information

                                        for Schedules XII and

                                        XIII, DR-908

                                        (R. 01/07 01/06)                             ____ 06/06

Specific Authority 213.06(1) FS. Law Implemented 213.05, 213.37, 624.5092, 624.511, 624.518 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, ________.