Rule: 12C-1.01915 Prev   Up   Next

Rule Title: Credit for Qualified Railroad Reconstruction or Replacement Expenditures
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

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

VIEW_RULE Effective Date: 12/3/2023
History Notes: Rulemaking Authority 213.06(1), 220.1915(7) FS. Law Implemented 220.02(8), 220.1915 FS. History—New 12-3-23.
References in this version: Ref-16071 26 C.F.R. s. 1.45G-1(b) (March 28, 2018)
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Change
12C-1.01915
Credit for Qualified Railroad Reconstruction or Replacement Expenditures 27440056 8/14/2023
Vol. 49/157
View Text Change
12C-1.01915
......
Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms 27405524 8/4/2023
Vol. 49/151