Notice: 27788383
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

VIEW NOTICE

Overview

RULE:
12C-1.01915   Credit for Qualified Railroad Reconstruction or Replacement Expenditures
RULE FILE DATE: 11/13/2023
RULE EFFECTIVE DATE: 12/3/2023
HISTORY NOTES: Rulemaking Authority 213.06(1), 220.1915(7) FS. Law Implemented 220.02(8), 220.1915 FS. History—New 12-3-23.

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-1.01915&Section=0
REFERENCE MATERIALS: Ref-16071 26 C.F.R. s. 1.45G-1(b) (March 28, 2018)