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)
220.739 Procedure for notices.
220.739 Procedure for notices.--Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent of the department or issued by mailing it by registered or certified mail to the taxpayer concerned at his or her last known address as shown on the most recently filed return under applicable law or, if no return has previously been filed, at the address shown on the corporation report last filed under s. 607.1622. Alternatively, notice may be issued by registered or certified mail to the taxpayer at any other address which the taxpayer has designated in writing as his or her current mailing address.
History.--s. 19, ch. 71-359; s. 54, ch. 78-95; s. 2, ch. 79-9; s. 24, ch. 86-152; s. 130, ch. 90-179; s. 60, ch. 91-112; s. 1191, ch. 95-147.
Note.--Former s. 214.23.
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