SECTION 220.152. Apportionment; other methods.
Latest version.
- 1If the apportionment methods of ss. 7220.15 8and 9220.151 10do 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:
49(1) 50Separate accounting;
52(2) 53The exclusion of any one or more factors;
61(3) 62The inclusion of one or more additional factors which will fairly represent the taxpayer’s tax base attributable to this state; or
83(4) 84The employment of any other method which will produce an equitable apportionment.
History.-s. 19, ch. 71-359; s. 85, ch. 91-112.
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Cited by Court Cases:
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