To qualify as a taxpayer who is eligible to apportion its adjusted federal income under section 220.153, F.S., the taxpayer must notify the Division of Strategic Business Development (Division) of its intent to submit an application. The taxpayer must submit an application to apportion its adjusted federal income to the Division within 2 years after notifying the office of the taxpayer’s intent to qualify. The taxpayer notice and application forms are established by the rule and allow a taxpayer to notify the Division of its intent to submit an application and instructs a taxpayer on how to apply to apportion its adjusted federal income.