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-1.042 (2026)

Methods of Accounting (Repealed)

✓ current as of September 2026
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Rulemaking Authority 213.06(1), 220.42, 220.51 FS. Law Implemented 220.42 FS. History–New 10-8-74, Formerly 12C-1.42, Amended 12-21-88, 4-8-92, 3-18-96, 3-13-00, Repealed 10-27-22.

Effective: 10/27/2022.