The purpose of the proposed repeal of Rule 12B-8.002, F.A.C. (Tax on Wet Marine and Transportation Insurance), is to remove an unnecessary rule that is redundant of Section 624.510, F.S. The purpose of the proposed amendments to Rule 12B-8.003, F.A....  

Document Information

Subject:
The proposed repeal of a rule that is redundant of Section 624.510, F.S., and changes to forms used by the Department in the administration of the insurance premium taxes, fees, and surcharges.
Purpose:
The purpose of the proposed repeal of Rule 12B-8.002, F.A.C. (Tax on Wet Marine and Transportation Insurance), is to remove an unnecessary rule that is redundant of Section 624.510, F.S. 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 taxes, fees, and surcharges.
Rulemaking Authority:
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, 624.5094, 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, ...
Contact:
Terrence Branch, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-6196.
Related Rules: (2)
12B-8.002. Tax on Wet Marine and Transportation Insurance
12B-8.003. Tax Statement; Overpayments