2023 Florida Statutes
< Back to Statute SearchTitle XIV TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
SECTION 152Apportionment; other methods.
220.152 Apportionment; other methods.—If the apportionment methods of ss. 220.15 and 220.151 do not fairly represent the extent of a taxpayer’s tax base attributable to this state, the taxpayer may petition for, or the department may require, in respect to all or any part of the taxpayer’s tax base, if reasonable:
(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.