Purpose


The purpose of the proposed amendments to Rule 12B-8.001, F.A.C. (Premium Tax; Rate and Computation), is to: (1) update provisions to include self-insurance funds that are subject to the insurance premium tax; (2) provide for salary tax credit exceptions; (3) incorporate information on the Florida Life and Health Insurance Guaranty Association Assessment; (4) incorporate references to Section 624.5092, F.S., and (5) provide technical corrections to update references and to remove obsolete provisions.