Rule: 12C-1.0188 Prev   Up   Next

Rule Title: Community Contribution Tax
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: 1/1/2024
History Notes: Rulemaking Authority 213.06(1), 220.183(4)(d), 220.51 FS. Law Implemented 213.35, 220.03(1), 220.131, 220.183, 220.44 FS. History–New 1-3-96, Amended 8-1-02, 5-1-06, 1-1-24.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-1.0188
Community Contribution Tax 27863073 Effective:
01/01/2024
View Text Proposed
12C-1.0188
......
The purpose of the proposed amendments to Rule 12C-1.0188 (Enterprise Zone Program) is to remove provisions previously used to administer the Florida Enterprise Zone jobs credit and property tax credit which has been repealed. The .... 27571491 9/19/2023
Vol. 49/182
View Text Public Meeting
12C-1.0188
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27535116 9/12/2023
Vol. 49/177
View Text Development
12C-1.0188
......
The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs .... 27315217 7/12/2023
Vol. 49/134
View Text Development
12C-1.0188
The Department is developing proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those .... 12264794 11/9/2012
Vol. 38/69
View Text Development
12C-1.0188
The Department is developing proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program). The proposed amendments will seek to provide clarification of the eligibility requirements that must be met and those .... 7865262 11/6/2009
Vol. 35/44
View Text Final
12C-1.0188
Community Contribution Tax 1293706 Effective:
05/01/2006
View Text Proposed
12C-1.051
......
The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter .... 20969 1/13/2006
Vol. 32/02