Fla. Stat. 220.829
Liability of transferees

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.

Source: Section 220.829 — Liability of transferees, https://www.­flsenate.­gov/Laws/Statutes/2024/0220.­829 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 220.829. Liab. of transferees's source at flsenate​.gov