§ 220.715, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW

Waiver of restrictions on assessment.

Verbatim from the official edition

Text — 2026 Florida Statutes

At any time, whether or not a notice of deficiency has been issued, a taxpayer shall have the right to waive the restrictions on assessment and collection of the whole or any part of any proposed assessment of tax by a signed notice in writing filed with the department in such form as the department may by regulation prescribe.

Notes and commentary — not statutory text

History

s. 19, ch. 71-359; s. 50, ch. 91-112.

Note

Note.—Former s. 214.10.

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 218cdc66e927b4cb8f8b8ecb8d2efc1ddd19bb014b122574833ea8d789ac1d6a
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

composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.