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-1.053 (2026)

Adoption of Chapter 214

✓ current as of September 2026
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Rulemaking Authority 220.51 FS. Law Implemented 220.21 FS. History–New 10-20-73, Amended 10-8-74, 2-27-78, Formerly 12C-1.53, Amended 12-21-88, Repealed 4-8-92.