Florida DOR Proposes Amendments to Corporate, Intangible Tax Rules

The Florida Department of Revenue (DOR) proposed amendments to the rules regarding corporate, estate, and intangible tax. The proposal clarifies which transactions require direct tax payments to the Department and updates the process for obtaining public use forms. A public hearing is scheduled for Nov. 4. Comments on the proposed rule are due by Oct. 31. [Fla. Dep’t of Revenue, Proposed Regs. 12C-2.011, 12C-2.0115, 10/10/25, Fla. Admin. Reg.]