§ 213.345, Fla. Stat. · Chapter 213. STATE REVENUE LAWS: GENERAL PROVISIONS
Tolling of periods during an audit.
Text — 2026 Florida Statutes
The limitations in s. 95.091(3) and the period for filing a claim for refund as required by s. 215.26(2) shall be tolled for a period of 1 year if the Department of Revenue has, on or after July 1, 1999, issued a notice of intent to conduct an audit or investigation of the taxpayer’s account within the applicable period of time. The department must commence an audit within 120 days after it issues a notice of intent to conduct an audit, unless the taxpayer requests a delay. If the taxpayer does not request a delay and the department does not begin the audit within 120 days after issuing the notice, the tolling period shall terminate unless the taxpayer and the department enter into an agreement to extend the period pursuant to s. 213.23.
Notes and commentary — not statutory text
History
s. 8, ch. 99-239.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0213/0213.html
- Text hash
- sha256 a0238879e6aa359613aeb6a9cf750473e640125147c0be9e596d368f3b8744f2
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 95.091, Fla. Stat.Limitation on actions to collect taxes.Printed as s. 95.091(3)
- § 213.23, Fla. Stat.Consent agreements extending the period subject to assessment or available for refund.Printed as s. 213.23
- § 215.26, Fla. Stat.Repayment of funds paid into State Treasury through error.Printed as s. 215.26(2)
Cited by 2 provisions
Provisions in this library whose text cites § 213.345, Fla. Stat.. Each shows the citation as that text prints it.
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