Fla. Admin. Code » Department of Revenue > 12C — Corporate, Estate and Intangible Tax > Chapter 12C-2 — INTANGIBLE PERSONAL PROPERTY TAX
Florida Administrative Code

Fla. Admin. Code R. 12C-2.006 (2026)

Taxable Situs - Reporting Requirements - Who Shall File a Return (Repealed)

✓ current as of September 2026
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Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 199.052, 199.057, 199.062, 199.175, 199.202 FS. History–New 4-17-72, Amended 12-20-73, 11-17-74, 9-27-76, 9-6-77, Formerly 12C-2.06, Amended 11-21-91, 1-5-94, 6-2-98, 10-9-01, 5-4-03, Repealed 1-28-08.

Effective: 1/28/2008.