Apportionment; other methods.

  1. Law
  2. Florida Statutes
  3. Taxation and Finance
  4. Income Tax Code
  5. Tax Imposed; Apportionment (Ss. 220.11-220.198)
  6. Apportionment; other methods.

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(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.


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