6198414, 12C-1.013 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6198414

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

CORPORATE INCOME TAX

Overview

RULE:

12C-1.013

Adjusted Federal Income Defined

PURPOSE:

The purpose of the proposed amendments to Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), is to remove those paragraphs of this rule that provide for a Florida separate return limitation year. These provisions were held invalid by the First District Court of Appeal in Golden West Financial Corp., et al. v. Fla. Dept. of Revenue, 975 So. 2d 567 (1st Fla. DCA Feb. 19, 2008).

SUBJECT:

The subject of the rule development workshop is the removal of those paragraphs that provide for a Florida separate return limitation year.

RULEMAKING AUTHORITY:

213.06(1), 220.51 FS.

LAW:

220.02(3), 220.03(5), 220.13, 220.131(1), 220.43(1), (3) FS.

PRINT PUBLISH DATE:

9/26/2008 Vol. 34/39

RELATED STATUTES
AND LAWS:

213.06(1), 220.51 FS., 220.02(3), 220.03(5), 220.13, 220.131(1), 220.43(1), (3) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12C-1.013&PDate=9/26/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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