Florida Statutes
Part II - Tax Imposed; Apportionment (Ss. 220.11-220.198)
220.152 - Apportionment; other methods.


(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.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 220 - Income Tax Code

Part II - Tax Imposed; Apportionment (Ss. 220.11-220.198)

220.11 - Tax imposed.

220.1105 - Tax imposed; automatic refunds and downward adjustments to tax rates.

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.

220.151 - Apportionment; methods for special industries.

220.152 - Apportionment; other methods.

220.153 - Apportionment by sales factor.

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.

220.1875 - Credit for contributions to eligible nonprofit scholarship-funding organizations.

220.1876 - Credit for contributions to the New Worlds Reading Initiative.

220.1877 - Credit for contributions to eligible charitable organizations.

220.1895 - Rural Job Tax Credit and Urban High-Crime Area Job Tax Credit.

220.1899 - Entertainment industry tax credit.

220.19 - Child care tax credits.

220.191 - Capital investment tax credit.

220.1915 - Credit for qualified railroad reconstruction or replacement expenditures.

220.193 - Florida renewable energy production credit.

220.194 - Corporate income tax credits for spaceflight projects.

220.195 - Emergency excise tax credit.

220.196 - Research and development tax credit.

220.198 - Internship tax credit program.