1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 Income Tax Code
PART VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW (ss. 220.701-220.739)
220.713 Assessment after notice.
220.713 Assessment after notice.--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.--s. 19, ch. 71-359; s. 49, ch. 91-112.
Note.--Former s. 214.08.
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