August 16, 2011: Florida Department of Revenue Rule Development Workshop
Aug 16, 2011
1:30 p.m.–Florida Department of Revenue Rule Development Workshop.
- The proposed Rules (below)would remove provisions regarding the emergency excise tax repealed effective January 1, 2012, by Section 22, Chapter 2011-76, L.O.F.,; incorporate changes to forms used by the DOR in the administration of the insurance premium taxes, fees, and surcharges; and remove obsolete or unnecessary provisions. To view the hearing notice, click here.
- 12B-8.001: Premium Tax; Rate and Computation
- 12B-8.0012: Insurance Policy Surcharge; Rate and Computation
- 12B-8.003: Tax Statement; Overpayments
- 12B-8.006: State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount
- 12B-8.007: Deposit of Certain Tax Receipts; Refund of Improper Payments
- 12B-8.016: Retaliatory Provisions
- The proposed Rules (below) would incorporate changes to the Florida Tax Credit Scholarship Program made by Chapter 2011-123, L.O.F., which extends the period for which authorized tax credits may be taken from three years to five years, eliminates the 75 percent limitation on the corporate income tax and insurance premium tax credits, and allows taxpayers who have previously rescinded a tax credit more than once to obtain approval to rescind an outstanding tax credit. To view the hearing notice, click here.