§ 220.152, F.S. — Apportionment; other methods

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:

# (1)

Separate accounting;

# (2)

The exclusion of any one or more factors;

# (3)

The inclusion of one or more additional factors which will fairly represent the taxpayer’s tax base attributable to this state; or(4) The employment of any other method which will produce an equitable apportionment.

Note.—Former s. 214.73.