(1) Tax returns with respect to the regulatory assessment and surcharge prescribed by s. 624.515 shall be made by each insurer liable for payment of such tax on forms to be prescribed by the Department of Revenue and sworn to by one or more of the executive officers or other persons charged under the law with the management of the insurer.
(2) In the event an insurer makes an overpayment on account of the assessment, a refund of the overpayment may be made to the remitter.
(3) The surcharge shall be state funds when collected and subject to refund only as provided in s. 213.756.
History.—s. 90, ch. 59-205; ss. 21, 35, ch. 69-106; s. 266, ch. 71-377; s. 3, ch. 76-168; s. 1, ch. 77-237; s. 1, ch. 77-457; s. 74, ch. 82-243; s. 10, ch. 92-324.
Structure Florida Statutes
Chapter 624 - Insurance Code: Administration and General Provisions
Part IV - Fees, Taxes, and Funds (Ss. 624.501-624.523)
624.501 - Filing, license, appointment, and miscellaneous fees.
624.5015 - Advance collection of fees and taxes; title insurers not to pay without reimbursement.
624.502 - Service of process fee.
624.504 - Liability for state, county tax.
624.505 - County tax; determination; additional offices; nonresident agents.
624.506 - County tax; deposit and remittance.
624.508 - Insurer’s license tax; when payable.
624.509 - Premium tax; rate and computation.
624.5091 - Retaliatory provision, insurers.
624.5092 - Administration of taxes; payments.
624.5094 - Casualty insurance premiums.
624.510 - Tax on wet marine and transportation insurance.
624.51055 - Credit for contributions to eligible nonprofit scholarship-funding organizations.
624.51056 - Credit for contributions to the New Worlds Reading Initiative.
624.51057 - Credit for contributions to eligible charitable organizations.
624.5107 - Child care tax credits.
624.511 - Tax statement; overpayments.
624.515 - State Fire Marshal regulatory assessment and surcharge; levy and amount.
624.516 - State Fire Marshal regulatory assessment and surcharge; deposit and use of funds.
624.517 - State Fire Marshal regulatory assessment; reduction of assessment.
624.518 - State Fire Marshal regulatory assessment and surcharge; tax return, overpayment.
624.519 - Nonpayment of premium tax or fire marshal assessment; penalty.
624.520 - Preemption by state.
624.521 - Deposit of certain tax receipts; refund of improper payments.