§ 624.521, Fla. Stat. · Part IV. FEES, TAXES, AND FUNDS
Deposit of certain tax receipts; refund of improper payments.
Text — 2026 Florida Statutes
(1) The department shall promptly deposit in the State Treasury to the credit of the Insurance Regulatory Trust Fund all “state tax” portions of agents’ licenses collected under s. 624.501 necessary to fund the Division of Criminal Investigations. The balance of the tax shall be credited to the General Fund. All moneys received by the department or the office not in accordance with this code or not in the exact amount as specified by the applicable provisions of this code shall be returned to the remitter. The records of the department or office shall show the date and reason for such return.
(2) The Department of Revenue shall promptly deposit in the Department of Revenue Premium Tax Clearing Trust Fund all premium taxes collected according to ss. 624.509, 624.510, and 624.515. Such taxes shall be distributed on an estimated basis within 15 days after receipt by the Department of Revenue. Such distribution shall be adjusted pursuant to an audit by the Department of Revenue.
Notes and commentary — not statutory text
History
s. 93, ch. 59-205; s. 267, ch. 71-377; s. 3, ch. 76-168; s. 1, ch. 77-237; s. 1, ch. 77-457; s. 1, ch. 81-48; s. 75, ch. 82-243; s. 33, ch. 87-99; s. 3, ch. 89-167; s. 199, ch. 90-363; s. 75, ch. 2003-1; s. 849, ch. 2003-261; s. 19, ch. 2003-267; s. 12, ch. 2003-281; s. 13, ch. 2016-165; s. 9, ch. 2025-4.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0624/0624.html
- Text hash
- sha256 a313d0aa7a52001b929ea36e8674a8fcddaecffbb95b3caefa0c82c1a8fe87ce
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 624.501, Fla. Stat.Filing, license, appointment, and miscellaneous fees.Printed as s. 624.501
- § 624.509, Fla. Stat.Premium tax; rate and computation.Printed as ss. 624.509, 624.510, and 624.515
- § 624.510, Fla. Stat.Tax on wet marine and transportation insurance.Printed as ss. 624.509, 624.510, and 624.515
- § 624.515, Fla. Stat.State Fire Marshal regulatory assessment and surcharge; levy and amount.Printed as ss. 624.509, 624.510, and 624.515
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.