Corporate, Estate and Intangible Tax
RULE NOS.:RULE TITLES:
12C-1.013Adjusted Federal Income Defined
12C-1.051Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 44 No. 217, November 6, 2018 issue of the Florida Administrative Register.
The following changes are made in response to written comments received from the staff of the Joint Administrative Procedures Committee.
12C-1.013 Adjusted Federal Income Defined.
(1) through (3) No change.
(4)(a) No change.
(b) In calculating alternative minimum tax due pursuant to Section 220.11(3), F.S., an adjustment to the addition of exempt interest is provided. Cross reference: subparagraph paragraph 12C-1.013(19)(b)5., F.A.C.
(c) through (e) No change.
(5) through (21) No change.
12C-1.051 Forms.
(1) through (4) No change.
Form Number
Title
Effective Date
(5)(a)
No change
(b) F-1120N
Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2018 2017
(http://www.flrules.org/Gateway/reference.asp?No=Ref-_____)
XX/XX
(6) through (14)
No change.
Document Information
- Related Rules: (2)
- 12C-1.013. Adjusted Federal Income Defined
- 12C-1.051. Forms