| Notice: 12457436 | |||
| Final Adopted Version in F.A.C. | |||
 |
|||
| Department: | DEPARTMENT OF REVENUE | ||
| Division: | Corporate, Estate and Intangible Tax | ||
| Chapter: | CORPORATE INCOME TAX | ||
|
|
|||
Overview |
|||
|
|||
| RULE: |
|
||
|
|||
| RULE FILE DATE: | 12/28/2012 | ||
|
|||
| RULE EFFECTIVE DATE: | 1/17/2013 | ||
|
|||
| HISTORY NOTES: | Rulemaking Authority 213.06(1), 220.51 FS. Law Implemented 213.755, 220.221, 220.23(2)(a) FS. History–New 3-5-80, Amended 12-18-83, Formerly 12C-1.221, Amended 12-21-88, 4-8-92, 1-28-08, 4-26-10, 1-17-13. | ||
|
|||
|
|||
| 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 RULES
AND REGULATIONS: |
Electronic Code of Federal Regulations | ||
|
|||
|
|||
| HOW TO LINK TO
THIS NOTICE: |
http://www.flrules.org/gateway/ruleno.asp?id=12C-1.0221&Section=0 | ||
|
|||
|
|||
| REFERENCE MATERIALS: |
Ref-02113 Treasury Department Circular No. 230 |
||
