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Fla. Admin. Code Ann. R. 12C-1.034 - Special Rules Relating
A taxpayer filing on a calendar year basis that changes to a fiscal year beginning September 1, 2017, will have a short taxable year beginning January 1, 2017,
Jan 23, 2018 Usually this is January 1 to December 31, a calendar year, but tax- payers can elect a fiscal tax year with different beginning and ending
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