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.
Fla. Stat. § 624.475
Tax on premiums, contributions, and assessments
Known as the Florida Nonprofit Multiple-Employer Welfare Arrangement Act
The act spans §§ 624.01 to 624.915 (222 sections).
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.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.