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2010 Florida Statutes
SECTION 152
Apportionment; other methods.
Apportionment; other methods.
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.