Fla. Admin. Code Ch. 12C-1 – Corporate Income Tax | Midpage

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Florida Administrative Code

Chapter 12C-1

Fla. Admin. Code Ch. 12C-1

Corporate Income Tax

12C-1.002Declaration of Intent 12C-1.003Definitions 12C-1.011Tax Imposed 12C-1.012Net Income Defined 12C-1.013Adjusted Federal Income Defined 12C-1.0131Adjusted Federal Income; Affiliated Groups 12C-1.015Apportionment of Adjusted Federal Income 12C-1.0151Apportionment for Special Industries 12C-1.0152Other Methods of Apportionment 12C-1.0153Property Factor for Apportionment 12C-1.0154Payroll Factor for Apportionment 12C-1.0155Sales Factor for Apportionment 12C-1.016Business/Nonbusiness Income 12C-1.0186Credit for Florida Alternative Minimum Tax 12C-1.0188Community Contribution Tax 12C-1.0191Capital Investment Tax Credit Program 12C-1.01915Credit for Qualified Railroad Reconstruction or Replacement Expenditures 12C-1.0194Corporate Income Tax Credit for Spaceflight Projects 12C-1.0196Research and Development Tax Credit 12C-1.0198Experiential Learning Tax Credit Program 12C-1.01991Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers 12C-1.021Record Keeping Requirements 12C-1.0211Penalty for Incomplete Return 12C-1.022Returns; Filing Requirement 12C-1.0221Returns, Notices, and Elections; Signing and Verification 12C-1.0222Returns; Extensions of Time; Payments of Tentative Tax 12C-1.023Federal Returns 12C-1.034Special Rules Relating to Estimated Tax 12C-1.044Adjustments to Income 12C-1.051Forms 12C-1.0511Incorporation by Reference 12C-1.322Amounts Less Than One Dollar 12C-1.343Interest Computations