11924324, 73A-4.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11924324

Notice of Development of Rulemaking

Department:

DEPARTMENT OF COMMERCE

Division:

Division of Economic Development

Chapter:

APPORTIONMENT BY SALES FACTOR

Overview

RULE:

73A-4.001	Definitions and Forms
73A-4.002	Qualification Process

PURPOSE:

To qualify as a taxpayer who is eligible to apportion its adjusted federal income under section 220.153, F.S., the taxpayer must notify the Division of Strategic Business Development (Division) of its intent to submit an application. The taxpayer must submit an application to apportion its adjusted federal income to the Division within 2 years after notifying the office of the taxpayer’s intent to qualify. The taxpayer notice and application forms must be established by rule.

SUBJECT:

Development of forms, processes, and rules for submitting the taxpayer’s notice of intent to apply and the application to qualify to apportion adjusted federal income.

RULEMAKING AUTHORITY:

220.153(5), FS.

LAW:

220.153, FS.

PRINT PUBLISH DATE:

8/31/2012 Vol. 38/35

RELATED STATUTES
AND LAWS:

220.153(5), FS., 220.153, FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=73A-4.001&PDate=8/31/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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