Fla. Admin. Code » Department of Revenue > 12C — Corporate, Estate and Intangible Tax > Chapter 12C-1 — CORPORATE INCOME TAX
Florida Administrative Code

Fla. Admin. Code R. 12C-1.001 (2026)

Explanation of Rules

✓ current as of September 2026
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Rulemaking Authority 213.06(1), 220.51 FS. Law Implemented 220.01, 221.04 FS. History–New 10-20-72, Amended 12-18-83, Formerly 12C-1.01, Amended 12-21-88, 4-8-92, Repealed 3-13-00.