R. 12C-1.002 Declaration of Intent
R. 12C-1.003 Definitions
R. 12C-1.011 Tax Imposed
R. 12C-1.012 Net Income Defined
R. 12C-1.013 Adjusted Federal Income Defined
R. 12C-1.0131 Adjusted Federal Income; Affiliated Groups
R. 12C-1.015 Apportionment of Adjusted Federal Income
R. 12C-1.0151 Apportionment for Special Industries
R. 12C-1.0152 Other Methods of Apportionment
R. 12C-1.0153 Property Factor for Apportionment
R. 12C-1.0154 Payroll Factor for Apportionment
R. 12C-1.0155 Sales Factor for Apportionment
R. 12C-1.016 Business/Nonbusiness Income
R. 12C-1.0186 Credit for Florida Alternative Minimum Tax
R. 12C-1.0188 Enterprise Zone Program
R. 12C-1.0191 Capital Investment Tax Credit Program
R. 12C-1.0193 Florida Renewable Energy Production Credit
R. 12C-1.0194 Corporate Income Tax Credit for Spaceflight Projects
R. 12C-1.0196 Research and Development Tax Credit
R. 12C-1.021 Record Keeping Requirements
R. 12C-1.0211 Penalty for Incomplete Return
R. 12C-1.022 Returns; Filing Requirement
R. 12C-1.0221 Returns, Notices, and Elections; Signing and Verification
R. 12C-1.0222 Returns; Extensions of Time; Payments of Tentative Tax
R. 12C-1.023 Federal Returns
R. 12C-1.034 Special Rules Relating to Estimated Tax
R. 12C-1.042 Methods of Accounting
R. 12C-1.044 Adjustments to Income
R. 12C-1.051 Forms
R. 12C-1.0511 Incorporation by Reference
R. 12C-1.322 Amounts Less Than One Dollar
R. 12C-1.343 Interest Computations

Terms Used In Florida Regulations > Chapter 12C-1 - Corporate Income Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Trustee: A person or institution holding and administering property in trust.