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Florida Statutes Title XIV. Taxation and Finance § 220.152. Apportionment; other methods

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Florida Statutes Title XIV. Taxation and Finance § 220.152. Apportionment; other methods - last updated January 01, 2025 | https://codes.findlaw.com/fl/title-xiv-taxation-and-finance/fl-st-sect-220-152/

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