Fla. Stat. 220.715
Waiver of restrictions on assessment

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.

Source: Section 220.715 — Waiver of restrictions on assessment, https://www.­flsenate.­gov/Laws/Statutes/2024/0220.­715 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 220.715. Waiver of restrictions on assessment's source at flsenate​.gov