Title 220 · FL Chapter 220

Limitation on assessment

Citation: Fla. Stat. § 220.705

Section: 220.705

220.705

Limitation on assessment.

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No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year was issued not later than the date prescribed in s. 95.091(3).

History.

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s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.

Note.

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Former s. 214.04.