Rule: 12C-1.0222 Prev   Up   Next

Rule Title: Returns; Extensions of Time; Payments of Tentative Tax
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: 1/17/2018
History Notes: Rulemaking Authority 213.06(1), 220.32(2), 220.51 FS. Law Implemented 220.222, 220.32, 220.801 FS. History–New 10-20-73, Amended 10-8-74, 4-21-75, 3-5-80, 12-18-83, Formerly 12C-1.222, Amended 12-21-88, 12-19-89, 4-8-92, 3-18-96, 3-13-00, 3-15-04, 9-1-09, 1-10-17, 1-17-18.
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-1.0222
Returns; Extensions of Time; Payments of Tentative Tax 19912468 Effective:
01/17/2018
View Text Proposed
12C-1.0222
......
The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., which amended provisions in Chapter 220, F.S., to conform the timing of .... 19554635 10/18/2017
Vol. 43/202
View Text Public Hearing
12C-1.0222
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19516902 10/10/2017
Vol. 43/196
View Text Development
12C-1.0222
......
The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, which amended provisions in Chapter 220, F.S., to conform the timing of filing .... 19378483 9/5/2017
Vol. 43/172
View Text Final
12C-1.0222
Returns; Extensions of Time; Payments of Tentative Tax 18421578 Effective:
01/10/2017
View Text Proposed
12C-1.013
......
Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance .... 18152306 10/26/2016
Vol. 42/209
View Text Development
12C-1.013
......
Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., .... 17974117 9/7/2016
Vol. 42/174
View Text Final
12C-1.0222
Returns; Extensions of Time; Payments of Tentative Tax 7549721 Effective:
09/01/2009
View Text Change
12C-1.0222
Returns; Time and Place for Filing 7387634 7/17/2009
Vol. 35/28
View Text Public Meeting
12C-1.0222
......
Approval of the proposed changes to Corporate Income Tax Rule 12C-1.0222, F.A.C. (Returns; Extensions of Time; Payments of Tentative Tax), and ....
  July 28, 2009, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
7388216 7/17/2009
Vol. 35/28
View Text Proposed
12C-1.0222
......
The Internal Revenue Service recently reduced the extension period for filing a Florida partnership return from six months to five months. (Bulletin IR-2008-084, June 30, 2008). The purpose of the proposed substantial rewording .... 7110602 5/22/2009
Vol. 35/20
View Text Development
12C-1.0222
......
The Internal Revenue Service recently reduced the extension period for filing a Florida partnership return from six months to five months (Bulletin IR-2008-084, June 30, 2008). The purpose of this rulemaking is to change .... 6554404 12/24/2008
Vol. 34/52
View Text Final
12C-1.0222
Returns; Extensions of Time; Payments of Tentative Tax 1294288 Effective:
03/15/2004