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2018 Florida Statutes
Franchise tax imposed on banks and savings associations.
However, the term “eligible gross income” does not include any amount derived by an international banking facility from making, arranging for, placing, or servicing loans or making or placing deposits if the loans or deposits of funds are secured by mortgages, deeds of trust, or other liens upon real property located in this state.
A. Section 7, ch. 2018-119, provides that:
“(1) The Department of Revenue is authorized, and all conditions are deemed to be met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing this act.
“(2) Notwithstanding any other provision of law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(3) This section expires January 1, 2021.”
B. Section 8, ch. 2018-119, provides that “[t]his act shall take effect upon becoming a law and operate retroactively to January 1, 2018.”