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SB 676: Taxation/Citrus Processing Company

GENERAL BILL by Horne

Taxation/Citrus Processing Company; revises definitions re income tax code to incorporate most recent changes to U.S. Internal Revenue Code; defines "citrus processing company"; allows certain citrus processing companies to elect to determine apportionment of their adjusted federal income to this state solely by use of the sales factor; provides for retroactive application. Amends 220.03,.151.

Effective Date: Upon becoming law
Last Action: 4/30/1999 House - Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
Bill Text: Web Page | PDF

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  • Bill History

  • SB 676, Engrossed 1 (Current Bill Version) Posted 8/28/2000 at 9:54 AM

  • SB 676, Original Filed Version Posted 8/28/2000 at 9:54 AM