NOTICE OF RULE DEVELOPMENT. Corporate Income Tax Credit for Spaceflight Projects
|
|
|
- Cori Abigail Davis
- 8 years ago
- Views:
Transcription
1 DEPARTMENT OF REVENUE CORPORATE INCOME TAX NOTICE OF RULE DEVELOPMENT RULE NO: 12C C C RULE TITLE: Corporate Income Tax Credit for Spaceflight Projects Research and Development Tax Credit Forms PURPOSE AND EFFECT: Section 15 of Chapter , Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, The purpose of new rule 12C , F.A.C. (Corporate Income Tax Credit for Spaceflight Projects), is to provide guidance to taxpayers on how they can apply for, transfer, and use the credit once it becomes effective. Section 21 of Chapter , Laws of Florida, amended Section , F.S., relating to the research and development tax credit. The statutory amendments changed the types of businesses that may qualify for the credit; increased the total amount of credits that may be awarded in 2016; changed the period during which applications for the credit may be submitted; and changed the method by which credits may be awarded to qualifying businesses. The purpose of the proposed amendment to Rule 12C , F.A.C. (Research and Development Tax Credit), is to bring the rule into compliance with the statutory changes. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 1
2 SUBJECT AREA TO BE ADDRESSED: The subject areas of the rule development workshop are the creation of a new rule (12C , F.A.C.) to address the administration of the spaceflight projects tax credit found in s , F.S.; the changes needed to bring Rule 12C , F.A.C., into compliance with the amendments made to Section , F.S., by the 2015 Legislature; and the proposed changes to forms used by the Department in the administration of the corporate income tax. RULEMAKING AUTHORITY: (1), (7), (4), (8), (4), , (13) FS. LAW IMPLEMENTED: (5), (5)(p), (1), , , (1), (2), , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , FS. IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME, AND PLACE SHOWN BELOW. DATE AND TIME: October 6, 2015, 9:00 a.m. PLACE: 2450 Shumard Oak Boulevard, Building Two, Room 1250, Tallahassee, Florida NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any rulemaking proceeding before Technical Assistance and Dispute Resolution is asked to advise the Department at least 48 hours before such proceeding by contacting Tonya Fulford at (850) Persons with hearing or speech 2
3 impairments may contact the Department by using the Florida Relay Service, which can be reached at (800) (Voice) and (800) (TTY). THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT IS: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida , telephone (850) THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department s Internet site at 3
4 STATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12C-1, FLORIDA ADMINISTRATIVE CODE CORPORATE INCOME TAX CREATING RULE 12C AMENDING RULES 12C AND 12C C Corporate Income Tax Credits for Spaceflight Projects. (1) Taxpayers seeking to obtain a corporate income tax credit for spaceflight projects must apply to the Department of Economic Opportunity, as provided in Section , F.S. (2)(a) For tax years beginning on or after October 1, 2015, a spaceflight business that has been approved and certified by the Department of Economic Opportunity may take a nontransferable corporate income tax credit of up to fifty percent (50%) of its Florida corporate income/franchise tax liability after all other credits are applied in the order provided in Section (8), F.S. (b) A letter of certification issued by the Department of Economic Opportunity upon approval of an Application for Certification must be attached to the certified spaceflight business's Florida corporate income/franchise tax return on which the nontransferable credit for spaceflight projects is taken. (c) A certified spaceflight business may not file a consolidated Florida corporate income/franchise tax return when claiming the nontransferable corporate income tax credit. (3)(a) For tax years beginning on or after October 1, 2015, a spaceflight business may be approved and certified by the Department of Economic Opportunity to transfer, in whole or in 1
5 part, its Florida net operating loss that would otherwise be available to be taken on a Florida corporate income/franchise tax return, provided that the activity giving rise to the net operating loss occurred after July 1, (b)1. To perfect the transfer, a certified spaceflight business (transferor) must provide the Department with a written Transfer Statement approved by the Department of Economic Opportunity to revenueaccounting@dor.state.fl.us. For assistance, call the Department at (850) during regular business hours, Monday through Friday. Persons with hearing or speech impairments may call the Florida Relay Service at (800) (Voice) and (800) (TTY). 2. The Transfer Statement must include: the date the transfer is effective; the transferee s name, address, federal employer identification number (FEIN) and/or business partner number; the tax year that the transferee intends to use the tax credit; and the amount of tax credit transferred to the transferee. 3. Upon receipt of a Transfer Statement approved by the Department of Economic Opportunity, the Department will provide the transferee and the Department of Economic Opportunity with a certificate reflecting the tax credit amount transferred. The transferee must attach the certificate to its Florida corporate income/franchise tax return on which the credit is taken. Any unused credit is forfeited and not available for use in a subsequent tax year. (c) Net operating losses that are transferred may not be subtracted from the income of the transferor. (d) Payments received for net operating losses that are transferred are to be treated as nonbusiness income allocable to Florida on the transferor's Florida corporate income/franchise tax return. 2
6 (4) The amount taken as a corporate income tax credit for spaceflight projects must be added to federal taxable income prior to computing the Florida corporate income/franchise tax due. (5) An amended Florida Corporate Income/Franchise Tax Return (Form F-1120X, incorporated by reference in Rule 12C-1.051, F.A.C.) is required if the corporate income tax credit for spaceflight project is disallowed or modified by the Department or if the Department of Economic Opportunity issues a Notice of Revocation or Modification to revoke or modify a letter of certification previously issued. The taxpayer must pay additional tax and interest as may be due, computed as the difference between the tax that would have been due had the credit been computed correctly and the tax actually paid. In addition the spaceflight business is liable for a penalty equal to 100 percent of the additional tax due. (6) Every taxpayer claiming a corporate income tax credit for spaceflight projects must retain documentation that substantiates and supports the credit until tax imposed by Chapter 220, F.S., may no longer be determined and assessed under Section (3), F.S., or under Section , F.S. Documentation to substantiate and support the credit includes copies of: the completed tax credit application submitted to the Department of Economic Opportunity; the letter of certification issued by the Department of Economic Opportunity; and the Transfer Certificate reflecting the credit amount transferred issued by the Department. Rulemaking Authority (1), (8), FS. Law Implemented FS. History New. 12C Research and Development Tax Credit. (1)(a)1. A research and development tax credit against Florida corporate income/franchise tax is provided in Section , F.S., to a business enterprise target industry business that 3
7 claims a valid research credit against federal corporate income tax for qualified research expenses as provided in section 41 of the Internal Revenue Code (26 U.S.C. s. 41). The target business enterprise must be a corporation, as defined in Section , F.S., and a qualified target industry business, as defined in Section , F.S. However, only qualified target industry businesses in the manufacturing, life sciences, information technology, aviation and aerospace, homeland security and defense, cloud information technology, marine sciences, materials science, and nanotechnology industries may qualify for a research and development tax credit. 2. If the related federal corporate income tax credit for increasing research activities is not extended for a tax year, a qualified target industry business will not be permitted to take the Florida research and development tax credit. (1)(b) through (1)(c) No change. (2)(a) To receive an annual allocation of the annual funds available for granting tax credits to qualified target industry businesses, an Allocation for Research and Development Tax Credit for Florida Corporate Income/Franchise Tax (Form F-1196, incorporated by reference in Rule 12C-1.051, F.A.C.) must be filed with the Department between 12:00 a.m., ET, on or after March 20 of each year and 11:59 p.m., ET, March 26 on or before December 31 of that same year. The application is available on the Department s website at Taxpayers required to file returns and remit payments by electronic means pursuant to Section , F.S. and Rule Chapter 12-24, F.A.C., must apply online using the Department s website. When the completed application is submitted online, a confirmation number will be provided to confirm receipt of the application. (b) A business enterprise must attach a letter from the Department of Economic Opportunity, 4
8 certifying that the business is an eligible target industry business, to its Allocation for Research and Development Tax Credit for Florida Corporate Income/Franchise Tax application. The Department of Economic Opportunity will provide a letter upon receiving a request. (c)(b) Businesses needing assistance with the Allocation for Research and Development Tax Credit for Florida Corporate Income/Franchise Tax may call the Department at 1(800) , Monday through Friday, 8:00 a.m. to 7:00 p.m. (Eastern Time). Persons with hearing or speech impairments may call the Florida Relay Service at 1(800) (Voice) and 1(800) (TTY). (d) If the total credits requested (computed as the sum of the credit allocations requested from Form F-1196 for all qualified applicants) exceed the annual credit cap, each qualified applicant will be allocated credit on a prorated basis. (e)(c) Within 10 working days of March 27 Applications filed with the Department on or after March 20 of each year will be accepted by the Department until December 31 of that year, or until the annual appropriation has been completely allocated, whichever occurs first. Credits will be allocated by the Department in the order in which completed applications are received. Beginning April 1 of each year, the Department will notify eligible taxpayers by letter of the amount of credit that is allocated to them and the tax year in which the qualified target industry business may claim the credit on its Florida corporate income/franchise tax return. (3) No change. (4) A federal research credit must be taken on the federal return filed by the qualified target industry business for the same tax year in which the Florida research and development credit is taken. The amount taken as a Florida research and development credit must be added to taxable income prior to computing the Florida corporate income/franchise tax due. The Florida research 5
9 and development credit is limited to fifty percent (50%) of the Florida corporate income/franchise tax liability after all other credits are applied in the order provided in Section (8), F.S. A copy of federal Form 6765 (Credit for Increasing Research Activities) and a copy of federal Form 3800 (General Business Credit) must be attached to the Florida corporate income/franchise tax return on which the Florida research and development credit is taken. In the case of a corporate partner of a partnership that has earned a federal credit for increasing research activities, a copy of federal Form 1065, Schedule K-1 (Partner s Share of Income, Deductions, Credits, etc.), and a copy of federal Form 3800 must be attached to the Florida corporate income/franchise tax return on which the Florida research and development credit is taken. (5) through (6)(a) No change. (6)(b)1. Taxpayers Target industry businesses that have not been in existence for at least four tax years prior to the tax year in which the Florida research and development credit is claimed must reduce the amount of the credit by twenty-five percent (25%) for each year of the past four tax years that the corporation did not exist. (6)(b)2. No change. (7) Every taxpayer claiming a Florida research and development credit must retain documentation that substantiates and supports the credit, a copy of the letter received from the Department of Economic Opportunity certifying that the taxpayer meets the requirements of Section (2)(a)3., F.S. (i.e., is an eligible qualified target industry business), a copy of the letter received from the Department granting the credit, and a schedule reconciling all credit carryovers until tax imposed by Chapter 220, F.S., may no longer be determined and assessed under Section (3) or under , F.S. Documentation to substantiate and support the credit includes records or other evidence of the amount of qualified Florida research expenses 6
10 incurred for in-house research or for contract research expenses, that those expenses qualified under 26 U.S.C. s. 41, and that the federal credit was claimed. Rulemaking Authority (1), (4), FS. Law Implemented FS. History New , Amended. 12C Forms. (1)(a) through (b) No change Form Number Title Effective Date (2) F-851 Corporate Income/Franchise Tax Affiliations Schedule 01/13 (R. 01/13) ( ) (3)(a) F-1065 Florida Partnership Information Return (R. 01/15) 01/15 ( ) (b) F-1065N Instructions for Preparing Form F-1065 Florida 01/15 Partnership Information Return (R. 01/15) ( ) (4) F-1120A Florida Corporate Short Form Income Tax Return 01/15 (R. 01/15) ( ) (5)(a) F-1120 Florida Corporate Income/Franchise Tax Return 01/15 (R. 01/15) ( ) (b) F-1120N F-1120 Instructions Corporate Income/Franchise Tax 01/15 7
11 Return for taxable years beginning on or after January 1, 2014 (R. 01/15) ( ) (6) No Change (7)(a) F-1120X Amended Florida Corporate Income/Franchise Tax 01/13 Return (R. 01/13) ( ) (b) F-1120XN Instructions for Preparing Form F-1120X Amended 01/13 Florida Corporate Income/Franchise Tax Return (R. 01/13) ( ) (8) through (11) No change (12) F-1196 Allocation for Research and Development Tax Credit for 01/15 Florida Corporate Income/Franchise Tax (R. 01/15) ( ) (13) through (14) No change Rulemaking Authority (1), (7), (4), (4), , (13) FS. Law Implemented (5), (5)(p), (1), , , (1), (2), , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , FS. History New , Amended , Formerly 12C-1.51, Amended , , , , , , 8
12 , , , , , , , , , , , , , (12)(a), (b), (13)(a), (b), , , , , , , ,. 9
Tax Information Publication
TIP 11C01-01 Date Issued: July 18, 2011 Tax Information Publication Changes to Florida Corporate Income Tax and Emergency Excise Tax Please note the effective date of each change made to the corporate
NOTICE OF PROPOSED RULE. PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12A-1.090, F.A.C. (Tax
DEPARTMENT OF REVENUE SALES AND USE TAX NOTICE OF PROPOSED RULE RULE NO: 12A-1.090 RULE TITLE: Tax Liens, Garnishment and Jeopardy Assessments PURPOSE AND EFFECT: The purpose of the proposed repeal of
Florida Corporate Short Form Income Tax Return. For tax year beginning on or after January 1, 2011
FEIN: Taxable ear End: Florida Corporate Short Form Income Tax Return For tax year beginning on or after January 1 2011 F-1120A Rule 12C-1.051 Florida Administrative Code Effective 01/12 Where to Send
Florida Corporate Short Form Income Tax Return. For tax year beginning on or after January 1, 2013. (Continued on Page 2)
FEIN: Taxable Year End: Florida Corporate Short Form Income Tax Return For tax year beginning on or after January 1 2013 Rule 12C-1.051 Florida Administrative Code Effective 01/14 Where to Send Payments
Florida Corporate Short Form Income Tax Return. For tax year beginning on or after January 1, (Continued on Page 2)
FEIN: Taxable Year End: Florida Corporate Short Form Income Tax Return For tax year beginning on or after January 1 F-1120A Rule 12C-1.051 Florida Administrative Code Effective 01/15 Where to Send Payments
F-1120 on or after January 1, 2011.
Corporate Income/Franchise and Emergency Excise Tax Return for taxable years beginning F-1120 on or after January 1, 2011. INSTRUCTIONS F-1120N R. 01/12 Rule 12C-1.051 Florida Administrative Code Effective
F-1120 INSTRUCTIONS. What s Inside. Florida Department of Revenue www.myflorida.com/dor
F-1120 INSTRUCTIONS Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2014. F-1120N R. 01/15 Rule 12C-1.051 Florida Administrative Code Effective 01/15 Florida conforms
NOTICE OF RULE DEVELOPMENT. Sales of Several Items to the Same Purchaser at the Same Time. Refunds and Credits for Sales Tax Erroneously Paid
DEPARTMENT OF REVENUE SALES AND USE TAX NOTICE OF RULE DEVELOPMENT RULE NO: 12A-1.003 12A-1.014 12A-1.034 12A-1.035 12A-1.0371 12A-1.038 12A-1.039 12A-1.044 12A-1.056 12A-1.059 12A-1.064 RULE TITLE: Sales
Allocation for Research and Development Tax Credit for Corporate Income Tax
F-1196 R. 03/14 Rule 12C-1.051 Florida Administrative Code Effective 03/14 Allocation for Research and Development Tax Credit for Corporate Income Tax Applications may be filed with the Department on or
Florida Partnership Information Return
Florida Partnership Information Return For the taxable year beginning, and ending,. F-1065 Rule 12C-1.051 Florida Administrative Code Effective 01/16 Name of Partnership Street Address City State ZIP -
NOTICE OF PROPOSED RULE DEVELOPMENT. PURPOSE AND EFFECT: The proposed rule is amended to conform to applicable provisions of Chapter 440, F.S.
DEPARTMENT OF FINANCIAL SERVICES DIVISION OF WORKERS COMPENSATION NOTICE OF PROPOSED RULE DEVELOPMENT RULE NO: 69L-6.012, F.A.C. RULE TITLE: Notice of Election to Be Exempt. PURPOSE AND EFFECT: The proposed
Florida Corporate Income/Franchise Tax Return. For calendar year 2015 or tax year beginning, 2015 ending Year end date. Check here if negative
Florida Corporate Income/Franchise Tax Return R 01/16 Name Address City/State/ZIP Rule 12C-1051 Florida Administrative Code Effective 01/16 Use black ink Example A - Handwritten Example B - Typed 0 1 2
Appendix J: Tax Department Credit Forms and Instructions
Appendix J: Tax Department Credit Forms and Instructions Appendix J: Tax Department Credit Forms and Instructions Page J-1 CT-248 Staple forms here New York State Department of Taxation and Finance Claim
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
House File 2453 AN ACT RELATING TO THE ADMINISTRATION OF THE HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDIT PROGRAM BY THE DEPARTMENT OF CULTURAL AFFAIRS, PROVIDING FOR FEES,
BUSINESS INVESTMENT AND JOBS EXPANSION CREDIT AND CORPORATE HEADQUARTERS RELOCATION CREDIT (SUPER CREDITS)
WV/BCS-1 Rev. March, 2004 BUSINESS INVESTMENT AND JOBS EXPANSION CREDIT AND CORPORATE HEADQUARTERS RELOCATION CREDIT (SUPER CREDITS) The following information, instructions, and forms are not a substitute
QUESTION: What portion of Taxpayer s advertising receipts should be sourced to Florida and included in the numerator of the sales factor?
Executive Director Marshall Stranburg QUESTION: What portion of Taxpayer s advertising receipts should be sourced to Florida and included in the numerator of the sales factor? ANSWER: In conclusion, licensing
A3436 GARCIA, EUSTACE 2
ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE INTRODUCED JUNE, 0 Sponsored by: Assemblyman CARMELO G. GARCIA District (Hudson) Assemblyman TIMOTHY J. EUSTACE District (Bergen and Passaic) Assemblywoman
Deduction for personal super contributions
Instructions for super fund members Deduction for personal super contributions How to complete your Notice of intent to claim or vary a deduction for personal super contributions This form should only
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING #96-22
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING #96-22 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation of
Applies only to discounted stock rights exercised during 2006.
Part III Administrative, Procedural, and Miscellaneous Compliance Resolution Program for Employees Other than Corporate Insiders for Additional 2006 Taxes Arising Under 409A due to the Exercise of Stock
Dear State of Florida Retiree:
P.O. Box 6830 Tallahassee, FL 32314 Tel: 866-663-4735 Fax: 800-422-3128 TTY: 866-221-0268 Dear State of Florida Retiree: Congratulations on your retirement! As a new retiree, you need to be aware of State
Part 5. Tax Credits for Qualified Business Investments. 105-163.010. (Repealed effective for investments made on or after January 1, 2013)
Part 5. Tax Credits for Qualified Business Investments. 105-163.010. (Repealed effective for investments made on or after January 1, 2013) Definitions. The following definitions apply in this Part: (1)
Date Filed with the Secretary of the State: September 29, 2004
State of California Franchise Tax Board-Legislative Services Bureau Telephone: (916) 845-4326 PO Box 1468 ATSS: 468-4326 Sacramento, CA 95812-1468 FAX: (916) 845-5472 Legislative Change No. 04-37 Bill
Second Regular Session Sixty-ninth General Assembly STATE OF COLORADO INTRODUCED SENATE SPONSORSHIP
Second Regular Session Sixty-ninth General Assembly STATE OF COLORADO INTRODUCED LLS NO. 1-01.0 Ed DeCecco x1 HOUSE BILL 1- HOUSE SPONSORSHIP Tyler and Gerou, Kefalas, SENATE SPONSORSHIP House Committees
2014 CORPORATION / S CORPORATION
FLGen FL1 Florida Secretary of State document number Separate Florida return was filed for federal consolidated return that paid AMT (C Corp) A member of a Florida consolidated return is subject to AMT
2015 Texas Franchise Tax Report Information and Instructions
2015 Texas Franchise Tax Report Information and Instructions Form 05-902 (Rev.1-15/2) Topics covered in this booklet: Amended Reports... 10 Annual Reports... 4 Annualized Total Revenue... 3 Change in Accounting
Florida corporate income tax Reporting of federal audit adjustments. By Benjamin A. Jablow, Deloitte Tax LLP
Florida corporate income tax Reporting of federal audit adjustments By Benjamin A. Jablow, Deloitte Tax LLP Tax Law by Benjamin A. Jablow Florida Corporate Income Tax: Reporting of Federal Audit Adjustments
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 H 2 HOUSE BILL 152 Committee Substitute Favorable 3/24/15
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 0 H HOUSE BILL Committee Substitute Favorable // Short Title: New Historic Preservation Tax Credit. (Public) Sponsors: Referred to: March, 0 1 1 1 1 0 1 0 1 A
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2005 SESSION LAW 2006-40 HOUSE BILL 474
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2005 SESSION LAW 2006-40 HOUSE BILL 474 AN ACT TO PROVIDE A TAX CREDIT FOR REVITALIZATION OF HISTORIC MILL FACILITIES AND TO PROVIDE AN ENHANCED HISTORIC REHABILITATION
Cumberland Valley National Bank & Trust Cash Card (Reloadable) Prepaid Card Terms & Conditions
Rev 6/2015 Cumberland Valley National Bank & Trust Cash Card (Reloadable) Prepaid Card Terms & Conditions Cumberland Valley National Bank Prepaid Reloadable MasterCard Agreement This prepaid Reloadable
New Hampshire Department of Revenue Administration
GENERAL INSTRUCTIONS FOR FILING BUSINESS ENTERPRISE & BUSINESS PROFITS TAXES GENERAL INSTRUCTIONS NEW SINCE 2010: Failure to Pay by Electronic Means. Effective August 13, 2010 the NH Legislature expanded
NOTICE OF RULE DEVELOPMENT. Part I - Warrants, Liens, Jeopardy, and Levy, Seizure, and Sale of Property. 12-21.005 Seizure of Property Under Jeopardy
DEPARTMENT OF REVENUE NOTICE OF RULE DEVELOPMENT WARRANTS, JEOPARDY, AND POST-WARRANT COLLECTIONS RULE NO.: RULE TITLE: Part I - Warrants, Liens, Jeopardy, and Levy, Seizure, and Sale of Property 12-21.001
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 11-44 WARNING
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 11-44 WARNING Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This presentation
North Carolina s Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual income Tax Returns
June 3, 2016 North Carolina s Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual income Tax Returns Governor McCrory signed into law Session Law 2016-6
An Overview of Florida s Insurance Premium Tax
An Overview of Florida s Insurance Premium Tax Report Number 2007-122 October 2006 Prepared for The Florida Senate Prepared by Committee on Finance and Tax Table of Contents Summary... separate document
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE. T.C. Summary Opinion 2013-29 UNITED STATES TAX COURT MARY ELLEN KALIL AND THOMAS FORD
THE CITY OF NEW YORK DEPARTMENT OF FINANCE NOTICE OF RULEMAKING
THE CITY OF NEW YORK DEPARTMENT OF FINANCE NOTICE OF RULEMAKING Pursuant to the power vested in me as Commissioner of Finance by sections 389(b) and 1043 of the New York City Charter, I hereby promulgate
2016 Texas Franchise Tax Report Information and Instructions Form 05-903 (11-15)
2016 Texas Franchise Tax Report Information and Instructions Form 05-903 (11-15) Topics covered in this booklet: Amended Reports... 10 Annual Reports... 4 Annualized Total Revenue... 3 Change in Accounting
(7) For taxable years beginning after December 31, 2012, every. nonresident estate having for the taxable year any gross income
IC 6-3-4 Chapter 4. Returns and Remittances IC 6-3-4-1 Who must make returns Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following: (1) Every resident individual having
"Payment Account" is the checking account from which bill payments will be debited.
TERMS AND CONDITIONS OF THE BILL PAYMENT SERVICE You may use Goldenwest Federal Credit Union s ( Goldenwest ) bill paying service to direct Goldenwest to make payments from your designated checking account
Michigan Business Tax Frequently Asked Questions
NOTICE: The MBT was amended by 145 PA 2007 on December 1, 2007. Act 145 imposes an annual surcharge to taxpayers' MBT liability, as well as makes other changes. Some of the FAQs below have revised answers
Private Letter Ruling Redacted Version No. 07-017
Private Letter Ruling Redacted Version No. 07-017 Corporation Income Tax and Franchise Tax and Individual Income Tax Credit for the Rehabilitation of Historic Structures in Downtown Development Districts
830 CMR 63.38R.1: Massachusetts Historic Rehabilitation Tax Credit Corporate Excise
830 CMR 63.38R.1: Massachusetts Historic Rehabilitation Tax Credit Corporate Excise 830 CMR: DEPARTMENT OF REVENUE 830 CMR 63.00: TAXATION OF CORPORATIONS 830 CMR 63.00 is amended by adding the following
NOTICE OF PROPOSED RULEMAKING
DEPARTMENT OF COMMUNITY AFFAIRS Florida Building Commission NOTICE OF PROPOSED RULEMAKING RULE CHAPTER TITLE: RULE CHAPTER NO.: Florida Building Energy Rating System 9B-60 RULE TITLES: Definitions. Department
State of Connecticut REGULATION of
Page 1 of 8 Pages R-39 Rev. 9/2003 IMPORTANT: Read instructions on bottom of Certification Page before completing this form. Failure to comply with instructions may cause disapproval of proposed Regulations
11 HB 325/AP A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
House Bill 325 (AS PASSED HOUSE AND SENATE) By: Representatives Ehrhart of the 36 th, Casas of the 103 rd, and Dutton of the 166 th A BILL TO BE ENTITLED AN ACT 1 2 3 4 5 6 To amend Titles 20 and 48 of
1. Property with useful life of less than 4 years $ 33 1/3% $ 2. Property with useful life of 4 years or more but less than 6 $ 66 2/3% $
SCHEDULE WV/SRDTC-1 STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT THIS SCHEDULE IS FOR QUALIFIED INVESTMENT ITEMS PLACED INTO SERVICE BETWEEN JANUARY 1, 2003 AND DECEMBER 31, 2013 WV/SRDTC-1 Rev. 11/14
Staple forms here. New York State Department of Taxation and Finance. Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 ( )
CT-33-A Amended return New York State Department of Taxation and Finance Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 Employer identification number File number Business
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 14-15
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 14-15 Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This ruling is based on the
Payment Partner (Online Bill Pay) Terms and Conditions
Payment Partner (Online Bill Pay) Terms and Conditions A. Personal Users of Payment Partner B. Small Business Users of Payment Partner Atlantic Stewardship Bank s Payment Partner Terms and Conditions are
How To Get A Contract In New York
Appendix 2 New York State Department of Taxation and Finance Contractor Certification (ST-220-TD) Contractor Certification to Covered Agency (ST-220-CA) 20671i4-Appendix2.doc GROUP 31505 LIQUID BITUMINOUS
Section I Notices of Development of Proposed Rules and Negotiated Rulemaking
Section I Notices of Development of Proposed Rules and Negotiated Rulemaking DEPARTMENT OF EDUCATION State Board of Education RULE NO.: RULE TITLE: 6A-4.00821 Florida Educational Leadership Examination
Authorization: 620.2000 620.2020 RSMo.
MISSOURI WORKS PROGRAM Authorization: 620.2000 620.2020 RSMo. Guidelines Missouri Department of Economic Development Business and Community Services Division Business & Community Finance 301 W. High Street,
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, 172, 6411)
Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, 172, 6411)
myra Online Terms and Conditions
myra Online Terms and Conditions Welcome to myra Online ( Online Services ). In these Terms and Conditions ( Terms ): (a) you or your means the person(s) subscribing to or using Online Services; (b) we
SUMMARY. Aug 08, 1997
SUMMARY The Department held where appropriate amounts of documentary stamp tax and non-recurring intangible tax were paid at the time of the recordation of a mortgage to secure an out of state note, taxpayer
New York State Corporate Tax Reform Outline Part A of Chapter 59 of the Laws of 2014 Signed March 31, 2014 April 2014
Corporations Subject to [Bill 1 and 5; Law (TL) 209 unless otherwise noted] Unifies Articles 9-A (Corporate Franchise ) and 32 (Bank Franchise ). o Current Article 32 taxpayers are subject to the revised
Online Bill Pay Agreement TERMS AND CONDITIONS OF THE BILL PAYMENT SERVICE
Online Bill Pay Agreement TERMS AND CONDITIONS OF THE BILL PAYMENT SERVICE SERVICE DEFINITIONS "Service" means the Bill Payment Service offered by BankFinancial F.S.B. "Agreement" means these Terms and
CARDHOLDER AGREEMENT IMPORTANT PLEASE READ CAREFULLY
CARDHOLDER AGREEMENT IMPORTANT PLEASE READ CAREFULLY Terms and Conditions/Definitions for the TransitChek Prepaid Visa Card This Cardholder Agreement ( Agreement ) outlines the terms and conditions under
Adjustments Following Sales of Partnership Interests. SUMMARY: This document finalizes regulations relating to the
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 8847] RIN 1545-AS39 Adjustments Following Sales of Partnership Interests AGENCY: Internal Revenue Service (IRS),
South Carolina General Assembly 121st Session, 2015-2016 A BILL
South Carolina General Assembly 121st Session, 2015-2016 Bill 3725 A BILL TO AMEND SECTION 12-67-120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS IN REGARD TO THE SOUTH CAROLINA ABANDONED
How To Stop The Transitional Market From Trading In Electricity
Decision Paper on Ceasing Transitional Market Arrangements CER/07/192 1 st November, 2007 1: Introduction On 4 th October 2007, the Commission for Energy Regulation ( the Commission ) received a Policy
ONLINE BANKING DISCLOSURE/AGREEMENT
ONLINE BANKING DISCLOSURE/AGREEMENT Rev 4/10 YOUR ACCEPTANCE OF THESE TERMS OF USE - ONLINE BANKING ("ONLINE BANKING TERMS") Meridian Bank requires all visitors who access its Online Banking to follow
C o r p o r at e N e t I nc o m e T a x
2011 C o r p o r at e N e t I nc o m e T a x Forms & Instructions New Form CNF-120W ORIG. 8-11 B 11 West Virginia Withholding Tax Schedule Corporation Net Income Tax Do NOT send NRW-2 s, K-1 s, and/or
DR-15. Instructions for. Sales and Use Tax Returns. www.myflorida.com/dor. Use the correct tax return for each reporting period.
Instructions for DR-15 Sales and Use Tax Returns DR-15N R. 01/15 Rule 12A-1.097 Florida Administrative Code Effective 01/15 Use the correct tax return for each reporting period. To receive a collection
Choosing a super fund
Instructions and form for employees Choosing a super fund How to complete your Standard choice form. WHO SHOULD COMPLETE THIS FORM? You should complete this form if you are an: n employer with employees
PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.
PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to May 30, 2012. It is intended for information and reference purposes only. This
TERMS AND CONDITIONS OF THE BUSINESS BILL PAYMENT SERVICE
TERMS AND CONDITIONS OF THE BUSINESS BILL PAYMENT SERVICE SERVICE DEFINITIONS "Service" means the bill payment service offered by Online BizPay through Bank Mutual. "Agreement" means these terms and conditions
Title Insurance Commitment
Form No. 1343 ALTA Plain Language Commitment Title Insurance Commitment ISSUED BY Issued By AGREEMENT TO ISSUE POLICY We agree to issue policy to you according to the terms of the Commitment. When we show
Guidelines for Offer in Compromise Program
Guidelines for Offer in Compromise Program Overview of Offer in Compromise Program An Offer in Compromise is a request by a taxpayer for the Michigan Department of Treasury (Treasury) to compromise an
Ch. 143 TAX PAYMENTS 61 143.1 CHAPTER 143. TAX PAYMENTS
Ch. 143 TAX PAYMENTS 61 143.1 CHAPTER 143. TAX PAYMENTS Sec. 143.1. Liability for payment. 143.2. Payment. 143.3. Receipt of payments. 143.4. Tax due date. 143.5. Employer withholding. 143.6. Estimated
FYI For Your Information
TAXPAYER SERVICE DIVISION FYI For Your Information Combined and Consolidated Corporation Returns There are four possible filing alternatives for an affiliated group of corporations in Colorado. The alternatives
VoIP Enhanced 911 and Enhanced Wireless 911 Service
VoIP Enhanced 911 and Enhanced Wireless 911 Service This Act deals with enhanced wireless 911 services and Voice over Internet Protocol (VoIP). The bill defines terms that are specific to enhanced wireless
GEORGIA LEMON LAW SUMMARY
EXECUTIVE SUMMARY TIME PERIOD FOR FILING CLAIMS Although the lemon law does not provide a statute of limitations, a claim must allege at least one of the following: 1. A serious safety defect in the braking
CONSOLIDATED COMMUNITY CREDIT UNION ONLINE BILL PAY BILL PAYMENT AGREEMENT & DISCLOSURES
YOU SHOULD READ CAREFULLY THE FOLLOWING TERMS AND CONDITIONS BEFORE YOU USE ONLINE BILL PAY. YOU MAY NOT ACCESS OR USE ONLINE BILL PAY WITHOUT FIRST ACKNOWLEDGING YOUR ACCEPTANCE OF THESE TERMS. CONSOLIDATED
EASYPAY TERMS AND CONDITIONS OF THE BILL PAYMENT SERVICE
EASYPAY TERMS AND CONDITIONS OF THE BILL PAYMENT SERVICE SERVICE DEFINITIONS "Service" means the bill payment service offered by your Credit Union and CU*Answers, Inc., through Fiserv Corporation. "Agreement"
COBRA ADMINISTRATIVE SERVICES AGREEMENT
COBRA ADMINISTRATIVE SERVICES AGREEMENT This Administrative Services Agreement ( Agreement ) is hereby made between Providence Health Plan ( Providence ) and the Employer ( Employer ) and applies to all
Mansion Tax - Frequently Asked Questions
CB Title Agency of NY, LLC 140 Mountain Avenue Suite 101 Springfield, NJ 07081 P: 973-921-0990 F: 973-921-0902 www.cbtitlegroup.com Date: February 19, 2010 To: All Clients and Friends From: Cliff Bernstein
STATE OF FLORIDA VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM SPECIALIZED INSTRUCTIONAL SERVICES PROVIDER AGREEMENT
STATE OF FLORIDA VOLUNTARY PREKINDERGARTEN EDUCATION PROGRAM SPECIALIZED INSTRUCTIONAL SERVICES PROVIDER AGREEMENT, Rule 6M-8.500, F.A.C. Call the Office Early Learning at 1-866-357-3239 for assistance
Schedule of Rates @ 01 May 2015
Schedule of Rates @ 01 May 2015 We believe in always being 100% transparent. We are clear, upfront and honest about our company charges. Charges are per hour with a one hour minimum charge and thereafter
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION
n A BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION Telephone Certificate No. 3359 issued to Richard 0. and Ann C. Hance for violation of Rule 25-4.0161, F.A.C., Regulatory Assessment Fees; Telecommunications
549 COSTS, DISBURSEMENTS STRUCTURED SETTLEMENTS
For more information please visit Strategic Capital Corporation at www.strategiccapital.com, or contact us at Toll Free: 1-866-256-0088 or email us at info@strategiccapital.com. MINNESOTA ANNOTATED STATUTES
Bill Payment Service Agreement
www.starone.org Bill Payment Service Agreement 1. INTRODUCTION This Agreement is the contract which covers your and our rights and responsibilities concerning the Bill Payment Services offered to you by
Credit Card Agreement Visa Classic Credit Card
Credit Card Agreement Visa Classic Credit Card Part I Interest Rates and Interest Charges Visa Annual Percentage Rate (APR) for Purchases 17.99% Fixed APR for Balance Transfers 17.99% Fixed APR for Cash
HOUSE BILL No. 1468. Cherry, Frizzell
Introduced Version HOUSE BILL No. 1468 DIGEST OF INTRODUCED BILL Citations Affected: IC 6-2.5-6-9; IC 6-2.5-6-9.5. Synopsis: Sales and use tax deduction for certain bad debt. Provides a method for determining
New York State Department of Taxation and Finance. Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 ( )
CT-33-A New York State Department of Taxation and Finance Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 Amended return Final return Employer identification number (EIN) File
2015 ASSEMBLY BILL 129
0 0 LEGISLATURE LRB 0/ 0 ASSEMBLY BILL March, 0 Introduced by JOINT LEGISLATIVE COUNCIL. Referred to Committee on Judiciary. AN ACT to create subchapter III (title) of chapter [precedes.],.,.,.,.,. and.0
The Sale of Structured Settlements in Minnesota
The Sale of Structured Settlements in Minnesota Structured Settlements The term structured settlement is defined in Minnesota statutes as an arrangement: for the periodic payment of damages for personal
CHAPTER 2014-86. Committee Substitute for Committee Substitute for Senate Bill No. 708
CHAPTER 2014-86 Committee Substitute for Committee Substitute for Senate Bill No. 708 An act relating to insurance claims; amending s. 627.3518, F.S.; conforming a cross-reference; amending s. 627.409,
PENALTY RELIEF RELATED TO ADVANCE PAYMENTS OF THE PREMIUM TAX CREDIT FOR 2014
Part III - Administrative, Procedural, and Miscellaneous PENALTY RELIEF RELATED TO ADVANCE PAYMENTS OF THE PREMIUM TAX CREDIT FOR 2014 Notice 2015-9 Purpose This Notice provides limited relief for taxpayers
2012 GRAND RAPIDS CORPORATION INCOME TAX FORM AND INSTRUCTIONS For use by corporations doing business in the City of Grand Rapids
Grand Rapids Income Tax Department P.O. Box 109 Grand Rapids, Michigan 49501-0109 2012 GRAND RAPIDS CORPORATION INCOME TAX FORM AND INSTRUCTIONS For use by corporations doing business in the City of Grand
FEMA Debt Resolution Process: In Summary
FEMA Debt Resolution Process: In Summary After every disaster, FEMA is required to audit disaster assistance payments to ensure taxpayer dollars were properly spent. Those audits often show a small percentage
INTERNET BANKING SERVICES AGREEMENT
INTERNET BANKING SERVICES AGREEMENT THIS AGREEMENT sets out the terms on which the undersigned ( you ) may obtain services from Provident State Bank (the Bank ) using the internet. 1. Internet Services;
NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
New York State Department of Taxation and Finance Important information For returns due on or after April 30th, 2015, you must electronically file your quarterly returns and pay any balance due. If you
Voice Over IP Workshops in Florida
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION NOTICE OF STAFF WORKSHOP TO ALL INTERESTED PERSONS AND ALL OTHER INTERESTED PERSONS RE: UNDOCKETED PHONE-TO-PHONE INTERNET PROTOCOL TELEPHONY (VOICE ISSUED:
STATE OF OKLAHOMA. 1st Session of the 49th Legislature (2003) COMMITTEE SUBSTITUTE
STATE OF OKLAHOMA 1st Session of the 49th Legislature (2003) COMMITTEE SUBSTITUTE FOR SENATE BILL 789 By: Wilkerson COMMITTEE SUBSTITUTE [ corrections - judicial review - modifying when report is provided
CHAPTER 7 - COLLATERALIZATION OF DEPOSITS SECTION.0100 - GENERAL
CHAPTER 7 - COLLATERALIZATION OF DEPOSITS SECTION.0100 - GENERAL 20 NCAC 07.0101 GENERAL INFORMATION (a) This Chapter sets forth the manner in which the official depositories shall provide the collateralization
General Instructions For S CORPORATION BUSINESS TAX RETURN AND RELATED FORMS. Underpayment of Estimated Corporation Tax
NEW JERSEY 2015 CBT-100S General Instructions For S CORPORATION BUSINESS TAX RETURN AND RELATED FORMS Form CBT-100S Form CBT-100S-V Form CBT-160-A Form CBT-160-B Form CBT-200-T Schedule NJ-K-1 Form NJ-1040-SC
DELAWARE CODE ANNOTATED TITLE 10. COURTS AND JUDICIAL PROCEDURE PART IV. SPECIAL PROCEEDINGS CHAPTER 66. STRUCTURED SETTLEMENTS
For more information please visit Strategic Capital Corporation at www.strategiccapital.com, or contact us at Toll Free: 1-866-256-0088 or email us at info@strategiccapital.com. DELAWARE CODE ANNOTATED
ADMINISTRATIVE REGULATIONS AMUSEMENT AND RECREATION BINGO. State of Connecticut Division of Special Revenue
ADMINISTRATIVE REGULATIONS AMUSEMENT AND RECREATION BINGO State of Connecticut TABLE OF CONTENTS Amusement and Recreation Bingo Definitions... 7-169c-1 Conduct of games... 7-169c-2 Dispensing of alcoholic