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 Payments of Tentative Tax (Repealed)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 Methods of Accounting (Repealed)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 Intangible Tax Credit; Additional Tax Due (Repealed)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 Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed)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 Renewable Energy Technologies Investment Tax Credit (Repealed)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 Rules for Recognition of Taxpayers and Their Representatives (Repealed)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