The Florida Senate

220.152  Apportionment; other methods.--If the apportionment methods of ss. 220.15 and 220.151 do not fairly represent the extent of a taxpayer's tax base attributable to this state, the taxpayer may petition for, or the department may require, in respect to all or any part of the taxpayer's tax base, if reasonable:

(1)  Separate accounting;

(2)  The exclusion of any one or more factors;

(3)  The inclusion of one or more additional factors which will fairly represent the taxpayer's tax base attributable to this state; or

(4)  The employment of any other method which will produce an equitable apportionment.

History.--s. 19, ch. 71-359; s. 85, ch. 91-112.

Note.--Former s. 214.73.