House Bill 0283
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 283
By Representative Dockery
1 A bill to be entitled
2 An act relating to insurance taxes; amending s.
3 624.511, F.S.; revising provisions which
4 specify the date by which refunds of
5 overpayments of taxes due under ss. 624.509 and
6 624.510, F.S., must be made; providing an
7 effective date.
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9 Be It Enacted by the Legislature of the State of Florida:
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11 Section 1. Subsection (2) of section 624.511, Florida
12 Statutes, is amended to read:
13 624.511 Tax statement; overpayments.--
14 (2) Notwithstanding the provisions of s. 215.26(1), if
15 any insurer makes an overpayment on account of taxes due under
16 ss. 624.509 and 624.510, a refund of the overpayment of taxes
17 shall be made out of the General Revenue Fund. Overpayment of
18 taxes due under ss. 624.509 and 624.510 shall be refunded no
19 later sooner than 60 days after the first day of the state
20 fiscal year following the date the tax was due, or, if the
21 date of the insurer's request for a refund of overpayment of
22 taxes is no earlier than the first day of the state fiscal
23 year following the date the tax was due, such overpayment
24 shall be refunded no later than 60 days after the date of the
25 insurer's request.
26 Section 2. This act shall take effect July 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 283
578-129-00
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2 HOUSE SUMMARY
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Revises provisions which specify the date by which
4 refunds of overpayments of insurance premium taxes under
s. 624.509, F.S., and wet marine and transportation
5 insurance taxes under s. 624.510, F.S., must be made.
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