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2002 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 220 INCOME TAX CODE  
PART VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW (ss. 220.701-220.739)
220.705   Limitation on assessment.

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.

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