Florida Statutes
§ 220.705 — Limitation on assessment
Florida § 220.705
This text of Florida § 220.705 (Limitation on assessment) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Fla. Stat. § 220.705 (2026).
Text
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).
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Legislative History
s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.
Nearby Sections
15
§ 220.02
Legislative intent§ 220.03
Definitions§ 220.11
Tax imposed§ 220.12
“Net income” defined§ 220.14
Exemption§ 220.152
Apportionment; other methods§ 220.153
Apportionment by sales factor§ 220.16
Allocation of nonbusiness income§ 220.181
Enterprise zone jobs credit§ 220.182
Enterprise zone property tax creditCite This Page — Counsel Stack
Bluebook (online)
Florida § 220.705, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/220.705.