2002 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 INCOME TAX CODE
PART II TAX IMPOSED; APPORTIONMENT (ss. 220.11-220.191)
220.152 Apportionment; 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.
Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
