Rule: 12C-2.004 Prev Up Next
| Rule Title: Property Subject to Tax - Government Leasehold Estates and Nonrecurring. | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Corporate, Estate and Intangible Tax | ||
| Chapter: | INTANGIBLE PERSONAL PROPERTY TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 1/17/2013 |
| History Notes: | Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 196.199(2)(a), (b), 199.133, 199.135 (2005), 199.143, 199.145, 199.155, 199.183 FS. History–New 4-17-72, Amended 12-20-73, 5-8-79, Formerly 12C-2.04, Amended 11-21-91, 5-18-93, 10-9-01, 1-28-08, 1-17-13. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Property Subject to Tax - Government Leasehold Estates and Nonrecurring. | 12457630 |
Effective: 01/17/2013 |
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Sections 1 and 2, Chapter 2012-32, L.O.F., expanded the public purpose exemption from ad valorem taxes to the governmental leasehold intangible tax. The exemption applies retroactively to all governmental leaseholds in existence .... | 12043537 |
9/28/2012 Vol. 38/39 |
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Sections 1 and 2, Chapter 2012-32, L.O.F., expanded the public purpose exemption from ad valorem taxes to the governmental leasehold intangible tax. The exemption applies retroactively to all governmental leaseholds in existence .... | 11754768 |
7/20/2012 Vol. 38/29 |
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Property Subject to Tax - Government Leasehold Estates and Nonrecurring. | 5143830 |
Effective: 01/28/2008 |
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Approval of the proposed amendments to Rule Chapter 12C-2, Florida Administrative Code (Intangible Personal Property Tax). Notice of this proposed .... December 18, 2007, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
4958075 |
12/7/2007 Vol. 33/49 |
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The purpose of the proposed changes to Rule Chapter 12C-2, F.A.C. (Intangible Personal Property Tax), is to remove provisions regarding the administration of the annual intangible personal property tax repealed effective .... | 4746033 |
10/19/2007 Vol. 33/42 |
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The purpose of the proposed changes to Rule Chapter 12C-2, F.A.C. (Intangible Personal Property Tax), is to remove provisions regarding the administration of the annual intangible personal property tax repealed effective .... | 4439222 |
8/10/2007 Vol. 33/32 |
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Levy of Tax - Annual and Nonrecurring | 1295743 |
Effective: 10/09/2001 |
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