Division of Administrative Hearings, Florida
Filed: Apr. 04, 2012
At issue in this case is whether Respondents, the Office of Insurance Regulation ("OIR" or "the Office") or the Financial Services Commission ("the Commission") have developed agency statements of general applicability meeting the definition of a rule in section 120.52(10), Florida Statutes (2011), governing its review, evaluation, recalculation, and disposition of excessive profits filings submitted pursuant to section 627.215, Florida Statutes (2011). If so, it must be determined whether those statements have been adopted as rules pursuant to the rulemaking process in section 120.54(1).Petitioner demonstrated that Office's policy of not allowing federal income tax as an expense for excess profits filings meets the definition a rule that has not been deopted pursuant to Section 120.54.
