Chapter 12B-8 — Insurance Premium Taxes, Fees and Surcharges
18 rules · Miscellaneous Tax· official chapter page
| 12B-8.001 | Premium Tax; Rate and Computation | 1/1/2024 |
| 12B-8.0012 | Insurance Policy Surcharge; Rate and Computation | 12/29/2025 |
| 12B-8.0016 | Department of Revenue Electronic Database | 12/29/2025 |
| 12B-8.002 | Tax on Wet Marine and Transportation Insurance | 1/17/2013 |
| 12B-8.003 | Tax Statement; Overpayments | 1/1/2026 |
| 12B-8.004 | Domestic Insurers Exempt | |
| 12B-8.005 | Regional Home Offices of Foreign or Alien Insurers: Credits on Premium Tax Liability; Requirements for Regional Home Office Tax Credits | |
| 12B-8.006 | State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount | 12/29/2025 |
| 12B-8.007 | Deposit of Certain Tax Receipts; Refund of Improper Payments | 1/25/2012 |
| 12B-8.008 | “Life Insurance”, “Life Insurer” Defined | |
| 12B-8.009 | “Disability Insurance” Defined | |
| 12B-8.010 | “Property Insurance” Defined | |
| 12B-8.011 | “Casualty Insurance” Defined | |
| 12B-8.012 | “Surety Insurance” Defined | |
| 12B-8.013 | “Marine”, “Wet Marine” and “Transportation” Insurance Defined | |
| 12B-8.014 | “Title Insurance” Defined | |
| 12B-8.015 | Payment by Electronic Funds Transfer (Repealed) | 1/1/2024 |
| 12B-8.016 | Retaliatory Provisions | 1/25/2012 |