The Florida Department of Revenue (DOR) Sept. 5 issued an emergency order implementing provisions of Executive Order 19-190, which declared a state of emergency for certain counties due to Hurricane Dorian. The DOR provided that the emergency preparation for, and response to, the hurricane may impede taxpayers’ ability to submit to the DOR corporate income tax additional information required under the Florida law on or before Sept. 3. Therefore, the DOR stated that it will consider submissions of the additional required information on or before Oct. 27 timely and will automatically waive any penalty that would otherwise be due. Further,...