Florida Department of State and Division of Library and Information Services

Rule Chapter: 12C-1
Chapter Title: CORPORATE INCOME TAX Add to MyFLRules Favorites
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Version		 Rule No. Rule Title Effective
Date
Rule file 12C-1.002 Declaration of Intent 12/21/1988
Rule file 12C-1.003 Definitions 1/25/2012
Rule file 12C-1.011 Tax Imposed 3/13/2000
Rule file 12C-1.012 Net Income Defined 4/8/1992
Rule file 12C-1.013 Adjusted Federal Income Defined 10/27/2022
Rule file 12C-1.0131 Adjusted Federal Income; Affiliated Groups 3/18/1996
Rule file 12C-1.015 Apportionment of Adjusted Federal Income 3/18/1996
Rule file 12C-1.0151 Apportionment for Special Industries 10/2/2001
Rule file 12C-1.0152 Other Methods of Apportionment 3/13/2000
Rule file 12C-1.0153 Property Factor for Apportionment 3/18/1996
Rule file 12C-1.0154 Payroll Factor for Apportionment 3/13/2000
Rule file 12C-1.0155 Sales Factor for Apportionment 1/8/2019
Rule file 12C-1.016 Business/Nonbusiness Income 3/18/1996
Rule file 12C-1.0186 Credit for Florida Alternative Minimum Tax 6/6/2011
Rule file 12C-1.0187 Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed) 6/6/2011
Rule file 12C-1.0188 Community Contribution Tax 1/1/2024
Rule file 12C-1.0191 Capital Investment Tax Credit Program 1/8/2019
Rule file 12C-1.01915 Credit for Qualified Railroad Reconstruction or Replacement Expenditures 12/3/2023
Rule file 12C-1.0192 Renewable Energy Technologies Investment Tax Credit (Repealed) 12/12/2019
Rule file 12C-1.0193 Florida Renewable Energy Production Credit 1/17/2013
Rule file 12C-1.0194 Corporate Income Tax Credit for Spaceflight Projects 1/11/2016
Rule file 12C-1.0196 Research and Development Tax Credit 3/14/2017
Rule file 12C-1.0198 Experiential Learning Tax Credit Program 1/1/2024
Rule file 12C-1.01991 Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers 1/1/2024
Rule file 12C-1.021 Record Keeping Requirements 12/21/1988
Rule file 12C-1.0211 Penalty for Incomplete Return 5/17/1994
Rule file 12C-1.022 Returns; Filing Requirement 8/4/2005
Rule file 12C-1.0221 Returns, Notices, and Elections; Signing and Verification 1/17/2013
Rule file 12C-1.0222 Returns; Extensions of Time; Payments of Tentative Tax 1/17/2018
Rule file 12C-1.023 Federal Returns 5/17/1994
Rule file 12C-1.032 Payments of Tentative Tax (Repealed) 9/1/2009
Rule file 12C-1.034 Special Rules Relating to Estimated Tax 1/8/2019
Rule file 12C-1.042 Methods of Accounting (Repealed) 10/27/2022
Rule file 12C-1.044 Adjustments to Income 10/4/2004
Rule file 12C-1.051 Forms 1/1/2024
Rule file 12C-1.0511 Incorporation by Reference 5/17/1994
Rule file 12C-1.068 Intangible Tax Credit; Additional Tax Due (Repealed) 4/14/2009
Rule file 12C-1.318 Rules for Recognition of Taxpayers and Their Representatives (Repealed) 5/9/2013
Rule file 12C-1.322 Amounts Less Than One Dollar 4/8/1992
Rule file 12C-1.343 Interest Computations 1/25/2012


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