Rules Review by JAPC
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12. Department of Revenue |
| 12c. DOR, CORPORATE, ESTATE AND INTANGIBLE TAX |
| 12C-1.01. Explanation Of Rules |
| 12C-1.001. Explanation Of Rules |
| 12C-1.002. Declaration Of Intent |
| 12C-1.003. Definitions |
| 12C-1.03. Definitions |
| 12C-1.011. Tax Imposed |
| 12C-1.11. Tax Imposed |
| 12C-1.12. Net Income Defined |
| 12C-1.012. Net Income Defined |
| 12C-1.013. Adjusted Federal Income Defined |
| 12C-1.13. Adjusted Federal Income Defined |
| 12C-1.15. Apportionment Of Adjusted Federal Income |
| 12C-1.015. Apportionment Of Adjusted Federal Income |
| 12C-1.016. Business/Nonbusiness Income |
| 12C-1.021. Recordkeeping Requirements |
| 12C-1.21. |
| 12C-1.22. Division Of Audit |
| 12C-1.022. Returns; Filing Requirement |
| 12C-1.023. Federal Returns |
| 12C-1.024. Declaration Of Estimated Tax |
| 12C-1.24. Declaration Of Estimated Tax |
| 12C-1.032. Payments Of Tentative Tax |
| 12C-1.033. Payments Of Estimated Tax |
| 12C-1.034. Special Rules Relating To Estimated Tax |
| 12C-1.34. Special Rules Relating To Estimated Tax |
| 12C-1.042. Methods Of Accounting |
| 12C-1.044. Adjustments To Income |
| 12C-1.051. Forms |
| 12C-1.51. Public Use Forms |
| 12C-1.53. |
| 12C-1.053. Adoption Of Chapter 214 |
| 12C-1.068. Intangible Tax Credit; Additional Tax Due |
| 12C-1.131. Adjusted Federal Income; Affiliated Groups |
| 12C-1.0131. Adjusted Federal Income; Affiliated Groups |
| 12C-1.0135. Unitary Business Groups; Special Requirements |
| 12C-1.135. Unitary Business Groups; Special Requirements |
| 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-1.0181. Enterprise Zone Jobs Credit |
| 12C-1.181. Enterprise Zone Jobs Credit |
| 12C-1.182. Enterprise Zone Property Tax Credit |
| 12C-1.0182. Enterprise Zone Property Tax Credit |
| 12C-1.0183. Community Contribution Tax Credit |
| 12C-1.183. Community Contribution Tax Credit |
| 12C-1.0186. Credit For Florida Alternative Minimum Tax |
| 12C-1.0187. Credits For Contributions To Nonprofit Scholarship Funding Organizations |
| 12C-1.0188. Enterprise Zone Program |
| 12C-1.0191. Capital Investment Tax Credit Program |
| 12C-1.0192. Renewable Energy Technologies Investment Tax Credit |
| 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-1.0211. Penalty For Incomplete Return |
| 12C-1.0221. Returns, Notices, And Elections; Signing And Verification |
| 12C-1.221. Returns, Notices, And Elections; Signing And Verification |
| 12C-1.222. Returns; Time And Place For Filing |
| 12C-1.0222. Returns; Extensions Of Time; Payments Of Tentative Tax |
| 12C-1.0241. Declaration; Time For Filing |
| 12C-1.311. Protest And Appeals Opportunities |
| 12C-1.318. Rules For Recognition Of Taxpayers And Their Representatives |
| 12C-1.321. Confidentiality And Information Sharing |
| 12C-1.322. Amounts Less Than One Dollar |
| 12C-1.343. Interest Computations |
| 12C-1.0511. Incorporation By Reference |
| 12C-2.001. Definitions |
| 12C-2.002. Property Subject To Tax - Annual And Nonrecurring |
| 12C-2.003. Exemptions |
| 12C-2.004. Property Subject To Tax - Governmental Leasehold Estates And Nonrecurring |
| 12C-2.04. |
| 12C-2.005. Reporting Requirements - Due Date - Payment Of Tax - Discounts Allowed |
| 12C-2.006. Taxable Situs - Reporting Requirements - Who Shall File A Return |
| 12C-2.06. |
| 12C-2.07. |
| 12C-2.007. Penalties And Interest |
| 12C-2.008. Information Reports |
| 12C-2.009. Assessment Procedures |
| 12C-2.010. Valuations |
| 12C-2.10. Of Revenue |
| 12C-2.11. Of Revenue |
| 12C-2.011. Administration |
| 12C-2.012. Refunds |
| 12C-2.0061. Transfer Of Intangible Personal Property To Certain Out-Of-State Entities |
| 12C-2.0062. Management Or Control |
| 12C-2.0063. Intangible Personal Property Held In Trusts |
| 12C-2.0075. Amnesty Program |
| 12C-2.0105. Tax Credits |
| 12C-2.0115. Public Use Forms |
| 12C-3.001. When Return Is To Be Filed And Basis For The Tax |
| 12C-3.01. |
| 12C-3.02. |
| 12C-3.002. Jointly Owned Property |
| 12C-3.003. Calculation Of Tax Upon Resident Decedent Estates |
| 12C-3.004. Calculation Of Tax Upon Nonresident Decedent Estates |
| 12C-3.04. |
| 12C-3.005. Calculation Of Tax Upon Alien Decedent Estates |
| 12C-3.006. Information Confidential |
| 12C-3.007. Interest On Overpayment Of Taxes |
| 12C-3.008. Public Use Forms |
| 12C-3.08. |
| 12C-3.09. |
| 12C-3.009. Penalties And Interest |
| 12C-3.010. Final Certificate And Nontaxable Certificate Mailing Procedure |
| 12C-3.10. |
| 12C-3.011. Tax On Generation-Skipping Transfers |
| 12C-3.012. Releases |
| 12C-3.013. Protest Procedures |
| 12C-3.0015. Affidavit - No Florida Estate Tax |
| 12C-3.0025. Jointly Owned Property |
| 12C-3.0035. Calculation Of Tax Upon Resident Decedent Estates |
| 12C-3.0045. Calculation Of Tax Upon Nonresident Decedent Estates |
| 12C-3.0055. Calculation Of Tax Upon Nonresident Alien Decedent Estates |
| 12C-4.001. Scope Of Rules |
| 12C-4.01. Scope Of Rules |
| 12C-4.02. Definitions |
| 12C-4.002. Definitions |
| 12C-4.003. Tax Base And Rate |
| 12C-4.03. Tax Base And Rate |
| 12C-4.04. Who Must File |
| 12C-4.004. Who Must File |
| 12C-4.005. Returns, Due Dates, Time And Place For Filing |
| 12C-4.05. Returns, Due Dates, Time And Place For Filing |
| 12C-4.06. Credit Against Corporate Income Tax |
| 12C-4.006. Credit Against Tax |
| 12C-4.007. Required Forms |
| 12C-4.07. Required Forms |
| 12C-4.10. Public Use Forms |
| 12C-4.010. Public Use Forms |