§ 220.705, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW
Limitation on assessment.
Verbatim from the official edition
Text — 2026 Florida Statutes
No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year was issued not later than the date prescribed in s. 95.091(3).
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.
Note
Note.—Former s. 214.04.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html
- Text hash
- sha256 24fc0aa7efc069399a37dc125bb74f98f4ad246e9fc35005cdf31557498790dc
- 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
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