Florida Statutes
§ 220.713 — Assessment after notice
Florida § 220.713
This text of Florida § 220.713 (Assessment after notice) 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. § 220.713 (2026).
Text
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.
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Legislative History
s. 19, ch. 71-359; s. 49, 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 § 220.713, Counsel Stack Legal Research, https://law.counselstack.com/statute/fl/220.713.