Florida Administrative Code (Last Updated: November 11, 2024) |
27. Executive Office of the Governor |
27M. Office of Tourism, Trade and Economic Development |
27M-5. Entertainment Industry Financial Incentive Program |
Effective on Thursday, December 30, 2010
1(1) Within fourteen (14) days after receipt of the Award Letter, the awardee shall file with OTTED a completed Tax Credit Election Form (form OTTED 1254-9 (12/10), which is hereby incorporated by reference), which shall constitute an irrevocable election to apply the tax credit against taxes due under Chapter 220, F.S., against taxes collected or accrued under Chapter 212, F.S., or against a stated combination of the two taxes.
70(2) Within fourteen (14) days after OTTED receives a completed Tax Credit Election Form, OTTED shall provide a copy of the form to the Department of Revenue.
97Rulemaking Authority 99288.1254(8) FS. 101Law Implemented 103288.1254(4)(d) 104FS. History–New 12-30-10.