Florida Administrative Code

Fla. Admin. Code R. 25-14.003 (2026)

Effect on Deferred Income Taxes of a Change in Federal and State Income Tax Rates

✓ F.A.C. as crawled Sept. 2026 (latest rule effective Sept. 9, 2026)
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Rulemaking Authority 350.127(2) FS. Law Implemented 364.03, 364.035, 366.05(1), 367.121(1)(a) FS. History–New 11-18-82, Formerly 25-14.05, Repealed 11-8-87.