Assessment after notice

220.713

Assessment after notice.

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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.

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s. 19, ch. 71-359; s. 49, ch. 91-112.

Note.

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Former s. 214.08.