Florida Statutes

Fla. Stat. § 624.475 (2025)

Tax on premiums, contributions, and assessments.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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624.475 Tax on premiums, contributions, and assessments.Premiums, contributions, and assessments received by a commercial self-insurance fund are subject to ss. 624.509(1) and (2) and 624.5092, except that the tax rate shall be 1.6 percent of the gross amount of such premiums, contributions, and assessments.
History.s. 4, ch. 88-206; s. 15, ch. 89-167; s. 188, ch. 91-108; s. 4, ch. 91-429; s. 14, ch. 95-211.
Notes of Decisions
Cited in 1 case, 1996–1996 · leading case: State, Dep't of Revenue v. Cent. Dade Malpractice Trust Fund, 673 So. 2d 899 (Fla. 1st DCA 1996).
State, Dep't of Revenue v. Cent. Dade Malpractice Trust Fund, 673 So. 2d 899 (Fla. 1st DCA 1996). “4425, as well as those received by commercial self-insurance funds regulated by section 624.475, and those received by professional liability self-insurance funds under section 627.”
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This Florida statute resource is curated by Florida Bar member Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). Attorney Syfert regularly handles Chapter 624 matters in the context of insurance disputes and represents clients throughout Northeast Florida. For legal consultation, call 904-383-7448.