Florida § 624.518 - State Fire Marshal regulatory assessment and surcharge; tax return, overpayment.
Full text of Florida Florida Statutes § 624.518 — State Fire Marshal regulatory assessment and surcharge; tax return, overpayment., with citation guidance and answers to common questions.
§ 624.518. State Fire Marshal regulatory assessment and surcharge; tax return, overpayment.
(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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 624.518
What does Florida Statutes § 624.518 cover?
Section 624.518 ("State Fire Marshal regulatory assessment and surcharge; tax return, overpayment.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 624.518?
A common citation format is "Florida Statutes § 624.518" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 624.518 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.