Waiver of restrictions on assessment

220.715

Waiver of restrictions on assessment.

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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.

History.

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s. 19, ch. 71-359; s. 50, ch. 91-112.

Note.

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Former s. 214.10.