Florida Administrative Code (Last Updated: November 11, 2024) |
12. Department of Revenue |
12C. Corporate, Estate and Intangible Tax |
12C-1. Corporate Income Tax |
12C-1.002. Declaration of Intent |
12C-1.003. Definitions |
12C-1.011. Tax Imposed |
12C-1.012. Net Income Defined |
12C-1.013. Adjusted Federal Income Defined |
12C-1.015. Apportionment of Adjusted Federal Income |
12C-1.016. Business/Nonbusiness Income |
12C-1.021. Record Keeping Requirements |
12C-1.022. Returns; Filing Requirement |
12C-1.023. Federal Returns |
12C-1.032. Payments of Tentative Tax (Repealed) |
12C-1.034. Special Rules Relating to Estimated Tax |
12C-1.042. Methods of Accounting (Repealed) |
12C-1.044. Adjustments to Income |
12C-1.051. Forms |
12C-1.068. Intangible Tax Credit; Additional Tax Due (Repealed) |
12C-1.0131. Adjusted Federal Income; Affiliated Groups |
12C-1.0151. Apportionment for Special Industries |
12C-1.0152. Other Methods of Apportionment |
12C-1.0153. Property Factor for Apportionment |
12C-1.0154. Payroll Factor for Apportionment |
12C-1.0155. Sales Factor for Apportionment |
12C-1.0186. Credit for Florida Alternative Minimum Tax |
12C-1.0187. Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed) |
12C-1.0188. Community Contribution Tax |
12C-1.0191. Capital Investment Tax Credit Program |
12C-1.0192. Renewable Energy Technologies Investment Tax Credit (Repealed) |
12C-1.0193. Florida Renewable Energy Production Credit |
12C-1.0194. Corporate Income Tax Credit for Spaceflight Projects |
12C-1.0196. Research and Development Tax Credit |
12C-1.0198. Experiential Learning Tax Credit Program |
12C-1.0211. Penalty for Incomplete Return |
12C-1.0221. Returns, Notices, and Elections; Signing and Verification |
12C-1.0222. Returns; Extensions of Time; Payments of Tentative Tax |
12C-1.318. Rules for Recognition of Taxpayers and Their Representatives (Repealed) |
12C-1.322. Amounts Less Than One Dollar |
12C-1.343. Interest Computations |
12C-1.0511. Incorporation by Reference |
12C-1.01915. Credit for Qualified Railroad Reconstruction or Replacement Expenditures |
12C-1.01991. Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers |