Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12C - Corporate, Estate and Intangible Tax
Chapter 12C-1 - CORPORATE INCOME TAX
- Section 12C-1.001 - Explanation of Rules (Repealed)
- Section 12C-1.002 - Declaration of Intent
- Section 12C-1.003 - Definitions
- Section 12C-1.011 - Tax Imposed
- Section 12C-1.012 - Net Income Defined
- Section 12C-1.013 - Adjusted Federal Income Defined
- Section 12C-1.0131 - Adjusted Federal Income; Affiliated Groups
- Section 12C-1.0135 - Unitary Business Groups; Special Requirements (Repealed)
- Section 12C-1.015 - Apportionment of Adjusted Federal Income
- Section 12C-1.0151 - Apportionment for Special Industries
- Section 12C-1.0152 - Other Methods of Apportionment
- Section 12C-1.0153 - Property Factor for Apportionment
- Section 12C-1.0154 - Payroll Factor for Apportionment
- Section 12C-1.0155 - Sales Factor for Apportionment
- Section 12C-1.016 - Business/Nonbusiness Income
- Section 12C-1.0181 - Enterprise Zone Jobs Credit (Repealed)
- Section 12C-1.0182 - Enterprise Zone Property Tax Credit (Repealed)
- Section 12C-1.0183 - Community Contribution Tax Credit (Repealed)
- Section 12C-1.0186 - Credit for Florida Alternative Minimum Tax
- Section 12C-1.0187 - Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed)
- Section 12C-1.0188 - Community Contribution Tax
- Section 12C-1.0191 - Capital Investment Tax Credit Program
- Section 12C-1.01915 - Credit for Qualified Railroad Reconstruction or Replacement Expenditures
- Section 12C-1.0192 - Renewable Energy Technologies Investment Tax Credit (Repealed)
- Section 12C-1.0193 - Florida Renewable Energy Production Credit
- Section 12C-1.0194 - Corporate Income Tax Credit for Spaceflight Projects
- Section 12C-1.0196 - Research and Development Tax Credit
- Section 12C-1.0198 - Experiential Learning Tax Credit Program
- Section 12C-1.01991 - Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers
- Section 12C-1.021 - Record Keeping Requirements
- Section 12C-1.0211 - Penalty for Incomplete Return
- Section 12C-1.022 - Returns; Filing Requirement
- Section 12C-1.0221 - Returns, Notices, and Elections; Signing and Verification
- Section 12C-1.0222 - Returns; Extensions of Time; Payments of Tentative Tax
- Section 12C-1.023 - Federal Returns
- Section 12C-1.024 - Declaration; Time for Filing (Repealed)
- Section 12C-1.0241 - Declaration; Time for Filing (Repealed)
- Section 12C-1.032 - Payments of Tentative Tax (Repealed)
- Section 12C-1.033 - Payments of Estimated Tax (Repealed)
- Section 12C-1.034 - Special Rules Relating to Estimated Tax
- Section 12C-1.042 - Methods of Accounting (Repealed)
- Section 12C-1.044 - Adjustments to Income
- Section 12C-1.051 - Forms
- Section 12C-1.0511 - Incorporation by Reference
- Section 12C-1.053 - Adoption of Chapter 214 (Repealed)
- Section 12C-1.068 - Intangible Tax Credit; Additional Tax Due (Repealed)
- Section 12C-1.318 - Rules for Recognition of Taxpayers and Their Representatives (Repealed)
- Section 12C-1.321 - Confidentiality and Information Sharing (Repealed)
- Section 12C-1.322 - Amounts Less Than One Dollar
- Section 12C-1.343 - Interest Computations
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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