220.24 – Declaration of estimated tax.
220.24 Declaration of estimated tax.— (1) Every taxpayer shall make a declaration of estimated tax for the taxable year, in such form as the department shall prescribe, if the amount payable as estimated tax can reasonably be expected to be more than $2,500. The term “estimated tax” shall mean the amount which the taxpayer estimates to be […]
220.1899 – Entertainment industry tax credit.
220.1899 Entertainment industry tax credit.— (1) There shall be a credit allowed against the tax imposed by this chapter in the amounts awarded by the Department of Economic Opportunity under the entertainment industry financial incentive program in s. 288.1254. (2) A qualified production company as defined in s. 288.1254 that is awarded a tax credit under s. 288.1254 […]
220.241 – Declaration; time for filing.
1220.241 Declaration; time for filing.— (1) A declaration of estimated tax under this code shall be filed before the 1st day of the 6th month of each taxable year, except that if the minimum tax requirement of s. 220.24(1) is first met: (a) After the 3rd month and before the 6th month of the taxable year, the declaration […]
220.19 – Child care tax credits.
220.19 Child care tax credits.— (1) If the credit granted under this section is not fully used in any one year because of insufficient tax liability on the part of the corporation, the unused amount may be carried forward for a period not to exceed 5 years. The carryover credit may be used in a subsequent year […]
220.242 – Declaration as return.
220.242 Declaration as return.—All the provisions of this part and of s. 213.053, relating to confidentiality, shall be applicable with respect to declarations of estimated tax unless manifestly inconsistent therewith, and such declarations shall be confidential and exempt from the provisions of s. 119.07(1). However, the declaration required of a preparer other than the taxpayer under […]
220.191 – Capital investment tax credit.
220.191 Capital investment tax credit.— (1) DEFINITIONS.—For purposes of this section: (a) “Commencement of operations” means the beginning of active operations by a qualifying business of the principal function for which a qualifying project was constructed. (b) “Cumulative capital investment” means the total capital investment in land, buildings, and equipment made in connection with a qualifying project during the […]
220.27 – Additional required information.
220.27 Additional required information.— (1)(a) Every taxpayer that is required to file a return under s. 220.22(1) for a taxable year beginning during the 2018 or 2019 calendar years, must submit to the department the following information for those taxable years using the application form on the department’s website: 1. The taxpayer’s name, federal taxpayer identification number, taxable […]
220.1915 – Credit for qualified railroad reconstruction or replacement expenditures.
1220.1915 Credit for qualified railroad reconstruction or replacement expenditures.— (1) For purposes of this section: (a) “Qualified expenditures” means gross expenditures made in this state by a qualifying railroad during the taxable year in which the credit is claimed, provided such expenditures were made on track that was owned or leased by a qualifying railroad, and were: 1. For […]
220.31 – Payments; due date.
220.31 Payments; due date.— (1) Every taxpayer required to file a return under this code or a notification under s. 220.23(2) shall, without assessment, notice, or demand, pay any tax due thereon to the department at the place fixed for filing, including payment to such depository institutions throughout the state as the department may by regulation designate, […]
220.193 – Florida renewable energy production credit.
220.193 Florida renewable energy production credit.— (1) The purpose of this section is to encourage the development and expansion of facilities that produce renewable energy in Florida. (2) As used in this section, the term: (a) “Commission” means the Public Service Commission. (b) “Department” means the Department of Revenue. (c) “Expanded facility” means a Florida renewable energy facility that increases its […]