Rule: 73A-4.001 Prev   Up   Next

Rule Title: Definitions and Forms
Department: DEPARTMENT OF COMMERCE    Add to MyFLRules Favorites
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Division: Division of Economic Development
Chapter: APPORTIONMENT BY SALES FACTOR

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 7/30/2013
History Notes: Rulemaking Authority 220.153(5) FS. Law Implemented 220.153 FS. History–New 7-30-13.
References in this version: Ref-02873 73A-4; 153-1 Notice of Intent Form
Ref-02874 73A-4; 153-2 Apportionment Application
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
73A-4.001
Definitions and Forms 13252933 Effective:
07/30/2013
View Text Change
73A-4.001
......
Definitions and Forms, Qualification Process 13049233 5/29/2013
Vol. 39/104
View Text Change
73A-4.001
......
Definitions and Forms, Qualification Process 13000345 5/15/2013
Vol. 39/95
View Text Proposed
73A-4.001
......
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 .... 12831856 4/3/2013
Vol. 39/65
View Text Development
73A-4.001
......
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 .... 11924324 8/31/2012
Vol. 38/35