Rule: 12C-1.0155 Prev Up Next
| Rule Title: Sales Factor for Apportionment | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 1/8/2019 |
| History Notes: | Rulemaking Authority 213.06(1), 220.51 FS. Law Implemented 220.15, 220.44 FS. History–New 5-17-94, Amended 3-18-96, 10-2-01, 1-8-19. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Sales Factor for Apportionment | 21293166 |
Effective: 01/08/2019 |
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The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. | 20896436 |
9/14/2018 Vol. 44/180 |
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The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal .... | 20613972 |
7/2/2018 Vol. 44/128 |
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Sales Factor for Apportionment | 1293318 |
Effective: 10/02/2001 |
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