Purpose
The purpose of the proposed amendments to Rule 12B-8.003, F.A.C., Tax Statement; Overpayments, is to incorporate, by reference, updates to the insurance premium tax returns and instructions to provide for reporting the tax credit for contributions to the Florida Housing Finance Corporation under the Live Local Program (ss. 34 and 41, Ch. 2023-17, L.O.F.), to reflect the renaming of the Department of Economic Opportunity the Department of Commerce and the transfer of Enterprise Florida, Inc., to the Department of Commerce (ss. 1 and 10, Ch. 2023-173, L.O.F.), to provide for jurisdiction changes, and for reporting taxes and fees for calendar year 2023.