34-8.006. Income Valuation  


Effective on Tuesday, May 17, 1977
  • 1The method of determining one’s income for purposes of disclosure under this chapter shall be in accordance with this rule.

    21(1) A reporting official choosing to file his most recent federal income tax return shall prepare such return pursuant to the Internal Revenue Code of 1954, Title 26, United States Code, as amended.

    54(2) Reporting officials choosing to file a sworn statement disclosing all sources and amounts of income in excess of $1,000 shall follow federal income tax principles pursuant to the Internal Revenue Code of 1954, Title 26, United States Code, as amended.

    96Specific Authority Art. II, Section 8, Fla. Const., 104112.322(9) FS. 106Law Implemented Art. II, Section 8, Fla. Const. History–New 5-17-77, Formerly 34-8.06.