HB 13-C: Corporate Income Tax
GENERAL BILL by Grady
Corporate Income Tax; Repeals ch. 220, F.S., relating to corporate income tax; repeals & amends other provisions pursuant to transfer, renumbering, & amendment of s. 220.187, F.S., to conform; provides for conforming legislation; provides for assistance to legislative substantive committees by Division of Statutory Revision of Office of Legislative Services for specified purposes.
Last Action: 7/20/2010 House - Died, not introduced
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 7/16/2010 | House |
• Filed |
| 7/20/2010 | House |
• Died, not introduced |
Related Bills
No Related Bills AvailableCommittee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (102)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 202.37 | Special rules for administration of local communications services tax. | |
| 211.0251 | ||
| 212.1831 | ||
| 213.053 | Confidentiality and information sharing. | |
| 220.02 | Legislative intent. | |
| 220.03 | Definitions. | |
| 220.11 | Tax imposed. | |
| 220.12 | "Net income" defined. | |
| 220.13 | "Adjusted federal income" defined. | |
| 220.131 | Adjusted federal income; affiliated groups. | |
| 220.14 | Exemption. | |
| 220.15 | Apportionment of adjusted federal income. | |
| 220.1501 | Rulemaking authority to implement s. 220.15 | |
| 220.151 | Apportionment; methods for special industries. | |
| 220.152 | Apportionment; other methods. | |
| 220.16 | Allocation of nonbusiness income. | |
| 220.181 | Enterprise zone jobs credit. | |
| 220.182 | Enterprise zone property tax credit. | |
| 220.183 | Community contribution tax credit. | |
| 220.184 | Hazardous waste facility tax credit. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 220.185 | State housing tax credit. | |
| 220.186 | Credit for Florida alternative minimum tax. | |
| 220.187 | Credits for contributions to nonprofit scholarship-funding organizations. | |
| 220.1875 | ||
| 220.1895 | Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit. | |
| 220.1896 | ||
| 220.1899 | ||
| 220.19 | Child care tax credits. | |
| 220.191 | Capital investment tax credit. | |
| 220.192 | Renewable energy technologies investment tax credit. | |
| 220.193 | Florida renewable energy production credit. | |
| 220.21 | Returns and records; regulations. | |
| 220.211 | Penalties; incomplete return. | |
| 220.22 | Returns; filing requirement. | |
| 220.221 | Returns; signing and verification. | |
| 220.222 | Returns; time and place for filing. | |
| 220.23 | Federal returns. | |
| 220.24 | Declaration of estimated tax. | |
| 220.241 | Declaration; time for filing. | |
| 220.242 | Declaration as return. | |
| 220.31 | Payments; due date. | |
| 220.32 | Payments of tentative tax. | |
| 220.33 | Payments of estimated tax. | |
| 220.34 | Special rules relating to estimated tax. | |
| 220.41 | Taxable year. | |
| 220.42 | Methods of accounting. | |
| 220.43 | Reference to federal determinations. | |
| 220.44 | Adjustments. | |
| 220.51 | Promulgation of rules and regulations. | |
| 220.52 | Arrangement and captions. | |
| 220.54 | Administration of law. | |
| 220.62 | Definitions. | |
| 220.63 | Franchise tax imposed on banks and savings associations. | |
| 220.64 | Other provisions applicable to franchise tax. | |
| 220.65 | Discharge of tax liability. | |
| 220.701 | Collection authority. | |
| 220.703 | Assessment. | |
| 220.705 | Limitation on assessment. | |
| 220.707 | Notice and demand. | |
| 220.709 | Deficiency determinations. | |
| 220.711 | Notice of deficiency. | |
| 220.713 | Assessment after notice. | |
| 220.715 | Waiver of restrictions on assessment. | |
| 220.717 | Protest of proposed assessment. | |
| 220.719 | Jeopardy assessments. | |
| 220.721 | Overpayments; credits. | |
| 220.723 | Overpayments; interest. | |
| 220.725 | Overpayments; refunds. | |
| 220.727 | Limitations on claims for refund. | |
| 220.731 | Investigations. | |
| 220.733 | Actions to recover taxes. | |
| 220.735 | Production of witnesses and records. | |
| 220.737 | Amounts less than | |
| 220.739 | Procedure for notices. | |
| 220.801 | Penalties; failure to timely file returns. | |
| 220.803 | Penalties; failure to pay tax. | |
| 220.805 | Assessment of penalties. | |
| 220.807 | Determination of rate of interest. | |
| 220.809 | Interest on deficiencies. | |
| 220.813 | Liens; attachment and notice. | |
| 220.815 | Liens; priority and filing. | |
| 220.819 | Liens; release. | |
| 220.821 | Liens; certificates of release. | |
| 220.823 | Liens; costs. | |
| 220.825 | Liens; foreclosure. | |
| 220.827 | Collection procedures. | |
| 220.829 | Liability of transferees. | |
| 220.901 | Willful and fraudulent acts. | |
| 220.903 | Willful failure to pay over. | |
| 220.905 | Aiding and abetting. | |
| 561.1211 | ||
| 624.51055 | Credit for contributions to eligible nonprofit scholarship-funding organizations. | |
| 1001.10 | Commissioner of Education; general powers and duties. | |
| 1002.20 | K-12 student and parent rights. | |
| 1002.23 | Family and School Partnership for Student Achievement Act. | |
| 1002.39 | The John M. McKay Scholarships for Students with Disabilities Program. | |
| 1002.395 | ||
| 1002.421 | Accountability of private schools participating in state school choice scholarship programs. | |
| 1006.061 | Child abuse, abandonment, and neglect policy. | |
| 1012.315 | Disqualification from employment. | |
| 1012.796 | Complaints against teachers and administrators; procedure; penalties. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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