{"data":{"id":"us-fl/fla.-stat.-220.152","jurisdiction":"us-fl","citation":"Fla. Stat. § 220.152","heading":"Apportionment; other methods.","body":"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:\n(1) Separate accounting;\n(2) The exclusion of any one or more factors;\n(3) The inclusion of one or more additional factors which will fairly represent the taxpayer’s tax base attributable to this state; or\n(4) The employment of any other method which will produce an equitable apportionment.\nHistory.—s. 19, ch. 71-359; s. 85, ch. 91-112.","path":["CHAPTER 220 INCOME TAX CODE"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0220/0220.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:35Z","sha256":"38649f4f192049a5df9543fea540531720f195cc34d62275c5d0d8cd10962202","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-220.151","next":"us-fl/fla.-stat.-220.153"},"notice":"GroundRules: Original legal text. Not legal advice."}