12831856, 73A-4.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12831856

Notice of Proposed Rule

Department:

DEPARTMENT OF COMMERCE

Division:

Division of Economic Development

Chapter:

APPORTIONMENT BY SALES FACTOR

Overview

RULE:

73A-4.001	Definitions and Forms
73A-4.002	Qualification Process

PURPOSE:

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.

SUMMARY:

A taxpayer who believes they are eligible to qualify for an apportionment of their adjusted federal income under section 220.153, F.S., must notify the Division of Strategic Business Development (Division) of their intent to submit an application.  The rule provides an application to the taxpayer and explains to the taxpayer how to submit the application to apportion its adjusted federal income to the Division. The taxpayer notice and application forms are established by the rule.

RULEMAKING AUTHORITY:

220.153(5), FS.

LAW:

220.153, FS.

PRINT PUBLISH DATE:

4/3/2013 Vol. 39/65

COMMENTS:

From 4/3/2013 To 4/24/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.