Rule: 12C-2.004 Prev   Up   Next

Rule Title: Property Subject to Tax - Government Leasehold Estates and Nonrecurring.
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: INTANGIBLE PERSONAL PROPERTY TAX

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

VIEW_RULE Effective Date: 1/17/2013
History Notes: Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 196.199(2)(a), (b), 199.133, 199.135 (2005), 199.143, 199.145, 199.155, 199.183 FS. History–New 4-17-72, Amended 12-20-73, 5-8-79, Formerly 12C-2.04, Amended 11-21-91, 5-18-93, 10-9-01, 1-28-08, 1-17-13.
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-2.004
Property Subject to Tax - Government Leasehold Estates and Nonrecurring. 12457630 Effective:
01/17/2013
View Text Final
12C-2.004
Property Subject to Tax - Government Leasehold Estates and Nonrecurring. 5143830 Effective:
01/28/2008
View Text Final
12C-2.004
Levy of Tax - Annual and Nonrecurring 1295743 Effective:
10/09/2001