Fla. Stat. 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.

Source: Section 220.713 — Assessment after notice, https://www.­flsenate.­gov/Laws/Statutes/2024/0220.­713 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 220.713. Assessment after notice's source at flsenate​.gov