Rule: 12C-1.0193 Prev   Up   Next

Rule Title: Florida Renewable Energy Production Credit
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/17/2013
History Notes: Rulemaking Authority 213.06(1), 220.193, 220.51 FS. Law Implemented 213.35, 220.02(8), 220.03(1), 220.131, 220.193, 220.21 FS. History–New 4-26-10, Amended 1-17-13.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-1.0193
Florida Renewable Energy Production Credit 12457339 Effective:
01/17/2013
View Text Proposed
12C-1.0191
......
Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. .... 12042858 9/28/2012
Vol. 38/39
View Text Development
12C-1.0191
......
Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, .... 11756417 7/20/2012
Vol. 38/29
View Text Final
12C-1.0193
Florida Renewable Energy Production Credit 8541255 Effective:
04/26/2010
View Text Proposed
12C-1.0191
......
Section 10, Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer .... 8092048 12/31/2009
Vol. 35/52
View Text Development
12C-1.0191
......
The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by .... 7650989 9/25/2009
Vol. 35/38
View Text Development
12C-1.0193
......
The purpose of the creation of Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), is to provide for the administration of Section 220.193, F.S. (Florida Renewable Energy Production Credit), created by .... 4635259 9/21/2007
Vol. 33/38