Rule: 12C-1.042 Prev   Up   Next

Rule Title: Methods of Accounting (Repealed)
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
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: 10/27/2022
History Notes: Rulemaking Authority 213.06(1), 220.42, 220.51 FS. Law Implemented 220.42 FS. History–New 10-8-74, Formerly 12C-1.42, Amended 12-21-88, 4-8-92, 3-18-96, 3-13-00, Repealed 10-27-22.
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-1.042
Methods of Accounting (Repealed) 26395754 Effective:
10/27/2022
View Text Proposed
12C-1.013
......
• The purpose of the proposed amendments to Rule 12C-1.013(3), F.A.C., is to delete obsolete language. • The purpose of the creation of Rule 12C-1.0198, F.A.C., is to implement the Florida Internship Tax Credit Program .... 26207380 8/24/2022
Vol. 48/165
View Text Public Meeting
12C-1.013
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  August 23, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
26155776 8/12/2022
Vol. 48/157
View Text Development
12C-1.013
......
The purpose of this rulemaking is to repeal Rule 12C-1.042, F.A.C., which contains obsolete language related to long-term contract adjustments. The proposed rulemaking deletes paragraph 12C-1.013(3)(b), F.A.C., as it consists .... 26058679 7/12/2022
Vol. 48/134
View Text Final
12C-1.042
Methods of Accounting 1294676 Effective:
03/13/2000