The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.705

220.705 Limitation on assessment.—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.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.

Note.—Former s. 214.04.

F.S. 220.705 on Google Scholar

F.S. 220.705 on Casetext

Amendments to 220.705

Arrestable Offenses / Crimes under Fla. Stat. 220.705

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.705.

Annotations, Discussions, Cases:

Cases from cite.case.law:

VERIZON BUSINESS PURCHASING, LLC, v. STATE DEPARTMENT OF REVENUE, A, 164 So. 3d 806 (Fla. Dist. Ct. App. 2015)

. . . In reaching our conclusion, we are cognizant of the fact that section 220.705, Florida Statutes, which . . . However, in light of section 213.21(l)(b), we find the Department’s reliance upon section 220.705 to . . .