§ 220.713, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW
Assessment after notice.
Text — 2026 Florida Statutes
Upon the expiration of 60 days after the date on which it was issued (150 days, if the taxpayer is outside the United States), a notice of deficiency shall constitute an assessment of the amount of tax and penalties specified therein, except for amounts as to which the taxpayer shall have filed a protest with the department under s. 220.717.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 49, ch. 91-112.
Note
Note.—Former s. 214.08.
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
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- sha256 9264c34bd167ce14f0aff27807ba2f23eea89696157032a7ab372c0ee09651d0
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