§ 220.829, Fla. Stat. · Part IX. PENALTIES, INTEREST,AND ENFORCEMENT
Liability of transferees.
Verbatim from the official edition
Text — 2026 Florida Statutes
The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. The term “transferee” shall include any corporation or other person which succeeds by operation of law or otherwise to substantially all of the business or property of a taxpayer.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 76, ch. 91-112.
Note
Note.—Former s. 214.52.
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 dab3fda0600bfc006399a0de026e1c241d0409f133ab4983104c1a2ce3c15b03
- 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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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.