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)
220.715 Waiver of restrictions on assessment.
220.715 Waiver of restrictions on assessment.--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.--s. 19, ch. 71-359; s. 50, ch. 91-112.
Note.--Former s. 214.10.
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