§ 220.717, Fla. Stat. · Part VIII. ADMINISTRATIVE PROCEDURESAND JUDICIAL REVIEW
Protest of proposed assessment.
Text — 2026 Florida Statutes
(1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions of the proposed deficiency protested and the grounds on which such protest is based.
(2) Whenever a protest is filed, the department shall reconsider the proposed assessment.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 54, ch. 78-95; s. 50, ch. 91-112.
Note
Note.—Former s. 214.11.
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
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- 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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Cited by 2 provisions
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