Chapter 12C-1 - CORPORATE INCOME TAX

Section 12C-1.001 - Explanation of Rules (Repealed)
Section 12C-1.002 - Declaration of Intent
Section 12C-1.003 - Definitions
Section 12C-1.011 - Tax Imposed
Section 12C-1.012 - Net Income Defined
Section 12C-1.013 - Adjusted Federal Income Defined
Section 12C-1.0131 - Adjusted Federal Income; Affiliated Groups
Section 12C-1.0135 - Unitary Business Groups; Special Requirements (Repealed)
Section 12C-1.015 - Apportionment of Adjusted Federal Income
Section 12C-1.0151 - Apportionment for Special Industries
Section 12C-1.0152 - Other Methods of Apportionment
Section 12C-1.0153 - Property Factor for Apportionment
Section 12C-1.0154 - Payroll Factor for Apportionment
Section 12C-1.0155 - Sales Factor for Apportionment
Section 12C-1.016 - Business/Nonbusiness Income
Section 12C-1.0181 - Enterprise Zone Jobs Credit (Repealed)
Section 12C-1.0182 - Enterprise Zone Property Tax Credit (Repealed)
Section 12C-1.0183 - Community Contribution Tax Credit (Repealed)
Section 12C-1.0186 - Credit for Florida Alternative Minimum Tax
Section 12C-1.0187 - Credits for Contributions to Nonprofit Scholarship Funding Organizations (Repealed)
Section 12C-1.0188 - Community Contribution Tax
Section 12C-1.0191 - Capital Investment Tax Credit Program
Section 12C-1.01915 - Credit for Qualified Railroad Reconstruction or Replacement Expenditures
Section 12C-1.0192 - Renewable Energy Technologies Investment Tax Credit (Repealed)
Section 12C-1.0193 - Florida Renewable Energy Production Credit
Section 12C-1.0194 - Corporate Income Tax Credit for Spaceflight Projects
Section 12C-1.0196 - Research and Development Tax Credit
Section 12C-1.0198 - Experiential Learning Tax Credit Program
Section 12C-1.01991 - Credit for Manufacturing of Human Breast Milk Derived from Human Milk Fortifiers
Section 12C-1.021 - Record Keeping Requirements
Section 12C-1.0211 - Penalty for Incomplete Return
Section 12C-1.022 - Returns; Filing Requirement
Section 12C-1.0221 - Returns, Notices, and Elections; Signing and Verification
Section 12C-1.0222 - Returns; Extensions of Time; Payments of Tentative Tax
Section 12C-1.023 - Federal Returns
Section 12C-1.024 - Declaration; Time for Filing (Repealed)
Section 12C-1.0241 - Declaration; Time for Filing (Repealed)
Section 12C-1.032 - Payments of Tentative Tax (Repealed)
Section 12C-1.033 - Payments of Estimated Tax (Repealed)
Section 12C-1.034 - Special Rules Relating to Estimated Tax
Section 12C-1.042 - Methods of Accounting (Repealed)
Section 12C-1.044 - Adjustments to Income
Section 12C-1.051 - Forms
Section 12C-1.0511 - Incorporation by Reference
Section 12C-1.053 - Adoption of Chapter 214 (Repealed)
Section 12C-1.068 - Intangible Tax Credit; Additional Tax Due (Repealed)
Section 12C-1.318 - Rules for Recognition of Taxpayers and Their Representatives (Repealed)
Section 12C-1.321 - Confidentiality and Information Sharing (Repealed)
Section 12C-1.322 - Amounts Less Than One Dollar
Section 12C-1.343 - Interest Computations