Rule: 12C-1.034 Prev Up Next
| Rule Title: Special Rules Relating to Estimated Tax | |||
| 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), 220.24, 220.34(2)(f), 220.34(3), 220.51, 1002.395(13) FS. Law Implemented 213.21, 220.131, 220.24, 220.241, 220.33, 220.34, 1002.395 FS. History–New 10-20-72, Amended 10-20-73, 7-27-80, 12-18-83, Formerly 12C-1.34, Amended 12-21-88, 4-8-92, 5-17-94, 3-18-96, 3-13-00, 9-28-04, 7-28-15, 1-10-17, 1-17-18, 1-8-19. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Special Rules Relating to Estimated Tax | 21293360 |
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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Special Rules Relating to Estimated Tax | 19912565 |
Effective: 01/17/2018 |
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The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., which amended provisions in Chapter 220, F.S., to conform the timing of .... | 19554635 |
10/18/2017 Vol. 43/202 |
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Approval to publish a Notice of Proposed Rulemaking for the following rules:
Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
19516902 |
10/10/2017 Vol. 43/196 |
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The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, which amended provisions in Chapter 220, F.S., to conform the timing of filing .... | 19378483 |
9/5/2017 Vol. 43/172 |
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Special Rules Relating to Estimated Tax | 18421675 |
Effective: 01/10/2017 |
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Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance .... | 18152306 |
10/26/2016 Vol. 42/209 |
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Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., .... | 17974117 |
9/7/2016 Vol. 42/174 |
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Special Rules Relating to Estimated Tax | 16222782 |
Effective: 07/28/2015 |
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Section 17, Chapter 2014-184, Laws of Florida, provides that for purposes of determining if a penalty or interest should be imposed for underpayment of estimated corporate income tax pursuant to Section 220.34(2)(d)1., F.S., .... | 15968836 |
5/6/2015 Vol. 41/88 |
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Section 17, Chapter 2014-184, Laws of Florida, provides that for purposes of determining if a penalty or interest should be imposed for underpayment of estimated corporate income tax pursuant to Section 220.34(2)(d)1., F.S., .... | 15703153 |
2/23/2015 Vol. 41/36 |
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Special Rules Relating to Estimated Tax | 1294579 |
Effective: 09/28/2004 |
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