Chapter 12C-1 - CORPORATE INCOME TAX

  1. § 12C-1.001 - Explanation of Rules (Repealed)
  2. § 12C-1.002 - Declaration of Intent
  3. § 12C-1.003 - Definitions
  4. § 12C-1.011 - Tax Imposed
  5. § 12C-1.012 - Net Income Defined
  6. § 12C-1.013 - Adjusted Federal Income Defined
  7. § 12C-1.0131 - Adjusted Federal Income; Affiliated Groups
  8. § 12C-1.0135 - Unitary Business Groups; Special Requirements (Repealed)
  9. § 12C-1.015 - Apportionment of Adjusted Federal Income
  10. § 12C-1.0151 - Apportionment for Special Industries
  11. § 12C-1.0152 - Other Methods of Apportionment
  12. § 12C-1.0153 - Property Factor for Apportionment
  13. § 12C-1.0154 - Payroll Factor for Apportionment
  14. § 12C-1.0155 - Sales Factor for Apportionment
  15. § 12C-1.016 - Business/Nonbusiness Income
  16. § 12C-1.0181 - Enterprise Zone Jobs Credit (Repealed)
  17. § 12C-1.0182 - Enterprise Zone Property Tax Credit (Repealed)
  18. § 12C-1.0183 - Community Contribution Tax Credit (Repealed)
  19. § 12C-1.0186 - Credit for Florida Alternative Minimum Tax
  20. § 12C-1.0187 - Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed)
  21. § 12C-1.0188 - Community Contribution Tax
  22. § 12C-1.0191 - Capital Investment Tax Credit Program
  23. § 12C-1.01915 - Credit for Qualified Railroad Reconstruction or Replacement Expenditures
  24. § 12C-1.0192 - Renewable Energy Technologies Investment Tax Credit (Repealed)
  25. § 12C-1.0193 - Florida Renewable Energy Production Credit
  26. § 12C-1.0194 - Corporate Income Tax Credit for Spaceflight Projects
  27. § 12C-1.0196 - Research and Development Tax Credit
  28. § 12C-1.0198 - Experiential Learning Tax Credit Program
  29. § 12C-1.01991 - Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers
  30. § 12C-1.021 - Record Keeping Requirements
  31. § 12C-1.0211 - Penalty for Incomplete Return
  32. § 12C-1.022 - Returns; Filing Requirement
  33. § 12C-1.0221 - Returns, Notices, and Elections; Signing and Verification
  34. § 12C-1.0222 - Returns; Extensions of Time; Payments of Tentative Tax
  35. § 12C-1.023 - Federal Returns
  36. § 12C-1.024 - Declaration; Time for Filing (Repealed)
  37. § 12C-1.0241 - Declaration; Time for Filing (Repealed)
  38. § 12C-1.032 - Payments of Tentative Tax (Repealed)
  39. § 12C-1.033 - Payments of Estimated Tax (Repealed)
  40. § 12C-1.034 - Special Rules Relating to Estimated Tax
  41. § 12C-1.042 - Methods of Accounting (Repealed)
  42. § 12C-1.044 - Adjustments to Income
  43. § 12C-1.051 - Forms
  44. § 12C-1.0511 - Incorporation by Reference
  45. § 12C-1.053 - Adoption of Chapter 214 (Repealed)
  46. § 12C-1.068 - Intangible Tax Credit; Additional Tax Due (Repealed)
  47. § 12C-1.318 - Rules for Recognition of Taxpayers and Their Representatives (Repealed)
  48. § 12C-1.321 - Confidentiality and Information Sharing (Repealed)
  49. § 12C-1.322 - Amounts Less Than One Dollar
  50. § 12C-1.343 - Interest Computations

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