Florida · Regulations
12C-1 — CORPORATE INCOME TAX
40 sections
40 sections
- 12C-1.002, F.A.C.12C-1.002. Declaration of Intent
- 12C-1.003, F.A.C.12C-1.003. Definitions
- 12C-1.011, F.A.C.12C-1.011. Tax Imposed
- 12C-1.012, F.A.C.12C-1.012. Net Income Defined
- 12C-1.013, F.A.C.12C-1.013. Adjusted Federal Income Defined
- 12C-1.015, F.A.C.12C-1.015. Apportionment of Adjusted Federal Income
- 12C-1.016, F.A.C.12C-1.016. Business/Nonbusiness Income
- 12C-1.021, F.A.C.12C-1.021. Record Keeping Requirements
- 12C-1.022, F.A.C.12C-1.022. Returns; Filing Requirement
- 12C-1.023, F.A.C.12C-1.023. Federal Returns
- 12C-1.032, F.A.C.12C-1.032. Payments of Tentative TaxRepealed
- 12C-1.034, F.A.C.12C-1.034. Special Rules Relating to Estimated Tax
- 12C-1.042, F.A.C.12C-1.042. Methods of AccountingRepealed
- 12C-1.044, F.A.C.12C-1.044. Adjustments to Income
- 12C-1.051, F.A.C.12C-1.051. Forms
- 12C-1.068, F.A.C.12C-1.068. Intangible Tax Credit; Additional Tax DueRepealed
- 12C-1.0131, F.A.C.12C-1.0131. Adjusted Federal Income; Affiliated Groups
- 12C-1.0151, F.A.C.12C-1.0151. Apportionment for Special Industries
- 12C-1.0152, F.A.C.12C-1.0152. Other Methods of Apportionment
- 12C-1.0153, F.A.C.12C-1.0153. Property Factor for Apportionment
- 12C-1.0154, F.A.C.12C-1.0154. Payroll Factor for Apportionment
- 12C-1.0155, F.A.C.12C-1.0155. Sales Factor for Apportionment
- 12C-1.0186, F.A.C.12C-1.0186. Credit for Florida Alternative Minimum Tax
- 12C-1.0187, F.A.C.12C-1.0187. Credits for Contributions to Nonprofit Scholarship Funding OrganizationsRepealed
- 12C-1.0188, F.A.C.12C-1.0188. Community Contribution Tax
- 12C-1.0191, F.A.C.12C-1.0191. Capital Investment Tax Credit Program
- 12C-1.0192, F.A.C.12C-1.0192. Renewable Energy Technologies Investment Tax CreditRepealed
- 12C-1.0193, F.A.C.12C-1.0193. Florida Renewable Energy Production CreditRepealed
- 12C-1.0194, F.A.C.12C-1.0194. Corporate Income Tax Credit for Spaceflight Projects
- 12C-1.0196, F.A.C.12C-1.0196. Research and Development Tax Credit
- 12C-1.0198, F.A.C.12C-1.0198. Experiential Learning Tax Credit Program
- 12C-1.0211, F.A.C.12C-1.0211. Penalty for Incomplete Return
- 12C-1.0221, F.A.C.12C-1.0221. Returns, Notices, and Elections; Signing and Verification
- 12C-1.0222, F.A.C.12C-1.0222. Returns; Extensions of Time; Payments of Tentative Tax
- 12C-1.318, F.A.C.12C-1.318. Rules for Recognition of Taxpayers and Their RepresentativesRepealed
- 12C-1.322, F.A.C.12C-1.322. Amounts Less Than One Dollar
- 12C-1.343, F.A.C.12C-1.343. Interest Computations
- 12C-1.0511, F.A.C.12C-1.0511. Incorporation by Reference
- 12C-1.01915, F.A.C.12C-1.01915. Credit for Qualified Railroad Reconstruction or Replacement Expenditures
- 12C-1.01991, F.A.C.12C-1.01991. Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers