 |
Florida Administrative Code (Last Updated: June 27, 2024) |
 |
73. Department of Commerce |
|
73A. Division of Economic Development |
|
73A-4. Apportionment By Sales Factor |
1The following capitalized terms have the meanings indicated. Referenced forms are available on the Internet at http://www.floridajobs.org or may be obtained from the Division.
25(1) “Applicant” means a 29taxpayer that applies to qualify as eligible to apportion its adjusted federal income under section 44220.153, F.S.
46(2) “Application” means the “Apportionment by Sales Factor Application” form DSBD 153-2, 58http://www.flrules.org/Gateway/reference.asp?No=Ref-02874, 60effective 4/2012, which is hereby incorporated by reference.
68(3) “Division” means the Department of Economic Opportunity, Division of Strategic Business Development, which is located at the address: 107 East Madison Street, Mail Station 80, Caldwell Building, Tallahassee, Florida 32399.
99(4) “Notice of Intent” means the “Notice of Intent to Apply for Apportionment by Sales Factor” form DSBD 153-1, 118http://www.flrules.org/Gateway/reference.asp?No=Ref-02873, 120effective 4/2012, which is hereby incorporated by reference.
128Rulemaking Authority 130220.153(5) FS. 132Law Implemented 134220.153 FS. 136History137–138New 7-30-13.
