Chapter 12c-1. Corporate Income Tax
Index
- RSA 12C-1.002 Declaration of Intent
- RSA 12C-1.003 Definitions
- RSA 12C-1.011 Tax Imposed
- RSA 12C-1.012 Net Income Defined
- RSA 12C-1.013 Adjusted Federal Income Defined
- RSA 12C-1.0131 Adjusted Federal Income; Affiliated Groups
- RSA 12C-1.015 Apportionment of Adjusted Federal Income
- RSA 12C-1.0151 Apportionment For Special Industries
- RSA 12C-1.0152 Other Methods of Apportionment
- RSA 12C-1.0153 Property Factor For Apportionment
- RSA 12C-1.0154 Payroll Factor For Apportionment
- RSA 12C-1.0155 Sales Factor For Apportionment
- RSA 12C-1.016 Business/nonbusiness Income
- RSA 12C-1.0186 Credit For Florida Alternative Minimum Tax
- RSA 12C-1.0187 [Repealed] Credits For Contributions to Nonprofit Scholarship Funding Organizations
- RSA 12C-1.0188 [Effective Until 1/1/2024] Enterprise Zone Program
- Fla. Admin. Code Ann. R. 12C-1.0188 [Effective 1/1/2024] Community Contribution Tax
- RSA 12C-1.0191 Capital Investment Tax Credit Program
- Fla. Admin. Code Ann. R. 12C-1.01915 Credit For Qualified Railroad Reconstruction Or Replacement Expenditures
- RSA 12C-1.0192 Renewable Energy Technologies Investment Tax Credit (Repealed)
- RSA 12C-1.0193 Florida Renewable Energy Production Credit
- RSA 12C-1.0194 Corporate Income Tax Credit For Spaceflight Projects
- RSA 12C-1.0196 Research and Development Tax Credit
- RSA 12C-1.0198 [Effective Until 1/1/2024] Internship Tax Credit Program
- Fla. Admin. Code Ann. R. 12C-1.0198 [Effective 1/1/2024] Experiential Learning Tax Credit Program
- Fla. Admin. Code Ann. R. 12C-1.01991 [Effective 1/1/2024] Credit For Manufacturing of Human Breast Milk Derived From Human Milk Fortifiers
- RSA 12C-1.021 Record Keeping Requirements
- RSA 12C-1.0211 Penalty For Incomplete Return
- RSA 12C-1.022 Returns; Filing Requirement
- RSA 12C-1.0221 Returns, Notices, and Elections; Signing and Verification
- RSA 12C-1.0222 Returns; Extensions of Time; Payments of Tentative Tax
- RSA 12C-1.023 Federal Returns
- RSA 12C-1.032 [Repealed] Payments of Tentative Tax
- RSA 12C-1.034 Special Rules Relating to Estimated Tax
- RSA 12C-1.042 [Repealed]
- RSA 12C-1.044 Adjustments to Income
- Fla. Admin. Code Ann. R. 12C-1.051 [Effective Until 1/1/2024] Forms
- Fla. Admin. Code Ann. R. 12C-1.051 [Effective 1/1/2024] Forms
- RSA 12C-1.0511 Incorporation By Reference
- RSA 12C-1.068 [Repealed] Intangible Tax Credit; Additional Tax Due
- RSA 12C-1.318 Rules For Recognition of Taxpayers and Their Representatives (Repealed)
- RSA 12C-1.322 Amounts Less Than One Dollar
- RSA 12C-1.343 Interest Computations