73A-3.008. Election of Tax Credits  


Effective on Thursday, December 30, 2010
  • 1(1) Within fourteen (14) days after receipt of the Award Letter, the awardee shall file with the Department 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.

    71(2) Within fourteen (14) days after the Department receives a completed Tax Credit Election Form, the Department shall provide a copy of the form to the Department of Revenue.

    100Rulemaking Authority 102288.1254(8) FS. 104Law Implemented 106288.1254(4)(d) 107FS. History–New 12-30-10, 110Formerly 11127M-5.008112.