Fla. Admin. Code » Department of Revenue > 12B — Miscellaneous Tax > Chapter 12B-8 — INSURANCE PREMIUM TAXES, FEES AND SURCHARGES
Florida Administrative Code

Fla. Admin. Code R. 12B-8.003 (2026)

Tax Statement; Overpayments

✓ F.A.C. as crawled Sept. 2026 (latest rule effective Sept. 9, 2026)
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(1) Tax returns and reports must be made by insurers on forms prescribed by the Department. These forms are hereby incorporated by reference in this rule.

(2) Copies of these forms are available, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 711, 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

(3) If any insurer makes an overpayment of any taxes due, a refund shall be made from the General Revenue Fund for taxes paid under Sections 624.509 and 624.510, F.S. Overpayments of taxes due under Sections 624.509 and 624.510, F.S., shall not be refunded until the first day of the state fiscal year following the date the tax was due.

Form Number

Title

Effective Date

(4)(a) DR-907

Florida Insurance Premium Installment Payment

(http://www.flrules.org/Gateway/reference.asp?No=Ref-10182)

01/19

(b) DR-907N

Instructions for Filing Insurance Premium Installment Payment (Form DR-907)

(http://flrules.org/Gateway/reference.asp?No=Ref-18797)

01/26

(5)(a) DR-908

Insurance Premium Taxes and Fees Return for Calendar Year 2025

(http://flrules.org/Gateway/reference.asp?No=Ref-18798)

01/26

(b) DR-908N

Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18799)

01/26

(6) DR-350900

2024 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

(http://flrules.org/Gateway/reference.asp?No=Ref-18796)

01/26

Rulemaking Authority 175.1015(5), 185.085(5), 213.06(1), 402.261(7)(a), 624.509(3), 624.511(1), , 624.518(1), 636.066(1) FS. Law Implemented 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, 213.235, 213.37, 213.755, 220.183, 220.18775, 220.191, 252.372, 288.062, 402.261, 420.50872, 440.51, 443.1216, 624.4621(7), 624.4625(4), 624.475, 624.509, 624.5091, 624.5092, 624.50921, 624.5107, 624.5108, 624.510, 624.5105, 624.51058, 624.511, 624.515, 624.518, 624.519, 624.610, 627.311(7), 627.351, 627.357(9), 628.6015, 629.401(4), 629.5011, 634.131, 634.313(2), 634.415(2), 636.066 FS. History–New 2-3-80, Formerly 12B-8.03, Amended 3-25-90, 3-10-91, 2-18-93, 6-16-94, 12-9-97, 3-23-98, 7-1-99, 10-15-01, 8-1-02, 5-4-03, 9-28-04, 6-28-05, 6-20-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 1-17-13, 1-20-14, 1-20-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 1-6-20, 12-31-20, 5-23-22, 1-1-23, 1-1-24, 2-20-25, 1-1-26.

Effective: 1/1/2026.