Corporate Income Tax
§ 12c-1.001 - Explanation of Rules (repealed)§ 12c-1.002 - Declaration of Intent§ 12c-1.003 - Definitions§ 12c-1.011 - Tax Imposed§ 12c-1.012 - Net Income Defined§ 12c-1.013 - Adjusted Federal Income Defined§ 12c-1.015 - Apportionment of Adjusted Federal Income§ 12c-1.016 - Business/nonbusiness Income§ 12c-1.021 - Record Keeping Requirements§ 12c-1.022 - Returns; Filing Requirement§ 12c-1.023 - Federal Returns§ 12c-1.024 - Declaration; Time for Filing (repealed)§ 12c-1.032 - Payments of Tentative Tax (repealed)§ 12c-1.033 - Payments of Estimated Tax (repealed)§ 12c-1.034 - Special Rules Relating to Estimated Tax§ 12c-1.042 - Methods of Accounting (repealed)§ 12c-1.044 - Adjustments to Income§ 12c-1.051 - Forms§ 12c-1.053 - Adoption of Chapter 214 (repealed)§ 12c-1.068 - Intangible Tax Credit; Additional Tax Due (repealed)§ 12c-1.0131 - Adjusted Federal Income; Affiliated Groups§ 12c-1.0151 - Apportionment for Special Industries§ 12c-1.0152 - Other Methods of Apportionment§ 12c-1.0153 - Property Factor for Apportionment§ 12c-1.0154 - Payroll Factor for Apportionment§ 12c-1.0155 - Sales Factor for Apportionment§ 12c-1.0186 - Credit for Florida Alternative Minimum Tax§ 12c-1.0187 - Credits for Contributions to Nonprofit Scholarship Funding Organizations (repealed)§ 12c-1.0188 - Community Contribution Tax§ 12c-1.0191 - Capital Investment Tax Credit Program§ 12c-1.0192 - Renewable Energy Technologies Investment Tax Credit (repealed)§ 12c-1.0193 - Florida Renewable Energy Production Credit (repealed)§ 12c-1.0194 - Corporate Income Tax Credits for Spaceflight Projects§ 12c-1.0196 - Research and Development Tax Credit§ 12c-1.0198 - Experiential Learning Tax Credit Program§ 12c-1.0211 - Penalty for Incomplete Return§ 12c-1.0221 - Returns, Notices, and Elections; Signing and Verification§ 12c-1.0222 - Returns; Extensions of Time; Payments of Tentative Tax§ 12c-1.318 - Rules for Recognition of Taxpayers and Their Representatives (repealed)§ 12c-1.321 - Confidentiality and Information Sharing (repealed)§ 12c-1.322 - Amounts Less Than One Dollar§ 12c-1.343 - Interest Computations§ 12c-1.0511 - Incorporation by Reference§ 12c-1.01915 - Credit for Qualified Railroad Reconstruction or Replacement Expenditures§ 12c-1.01991 - Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers.