Online Sunshine Logo
Official Internet Site of the Florida Legislature
December 15, 2017
Text: 'NEW Advanced Legislative Search'
Interpreter Services for the Hearing Impaired
Go to MyFlorida House
Select Year:  
The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
F.S. 220.713
220.713 Assessment after notice.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.
History.s. 19, ch. 71-359; s. 49, ch. 91-112.
Note.Former s. 214.08.