Florida Administrative Code

Fla. Admin. Code R. 12C-3.001 (2026)

When Return Is to Be Filed and Basis for the Tax

✓ current as of September 2026
Find cases: SyfertCases citing this section FLRulesflrules.org (official) ChapterChapter 12C-3 CornellLII Search CasesGoogle Scholar

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.02, 198.03, 198.04, 198.05, 198.12, 198.13, 198.14, 198.15, 198.32 FS. History–New 2-19-72, Amended 5-23-77, Formerly 12C-3.01, Amended 1-11-93, 8-25-94, Repealed 12-13-94.