(1) For purposes of its quarterly WCATF assessments under this rule, a carrier or self-insurance fund may offset from its total of premiums collected during the quarter all amounts actually paid or credited to policyholders for dividends and returned premiums during the quarter regardless of the calendar year the policies incepted for which the dividends or returned premiums apply. For purposes of its quarterly SDTF assessments under this rule, a carrier or self-insurance fund may offset from its total amount of premiums written during the quarter, all amounts actually paid or credited to policyholders for dividends and returned premiums during the quarter regardless of the calendar year the policies incepted for which the dividends or premiums apply.
    (2) In the event a carrier or self-insurance fund is determined by the division to have overpaid its annual WCATF or SDTF assessment, the amount of any actual overpayment deposited into the State Treasury may, at the option of the carrier or fund, be carried forward as a dollar-for-dollar credit against future assessment liabilities; or be refunded by the division. No carrier or self-insurance fund shall be entitled to credits that exceed the assessment amounts actually paid for the specific calendar year to which the assessments apply.
Rulemaking Authority 440.49(9)(b)1., 440.51(2), (6), 440.591, 624.308 FS. Law Implemented 215.26, 440.49(9), 440.50, 440.51(1)-(5), 624.5094 FS. History—New 6-22-14.