(1) The executive director of the department or his or her designee may enter into agreements with taxpayers which extend the period during which an assessment may be issued or a claim for refund may be filed with respect of any tax, license, or fee collected by the Department of Revenue. Notwithstanding provisions of s. 95.091 or s. 215.26 to the contrary, if, before the expiration of time prescribed in a revenue law of this state for issuance of an assessment or claim of a refund, both the department and the taxpayer have consented in writing to the issuance of an assessment or claim of a refund after such time, an assessment may be issued or a claim for refund may be made at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements made before the expiration of the period previously agreed upon.
(2) Consent agreements may be made on forms prescribed by the department by rule and shall be signed by the taxpayer, or the duly authorized representative of the taxpayer, and by the executive director of the department, or his or her designee, and shall specify the date of expiration. A consent agreement under this section shall operate to extend the time for issuance of an assessment, or filing of a claim for refund, only for those taxes, licenses, or fees for the taxable periods specified in the agreement.
History.—s. 41, ch. 85-342; s. 1129, ch. 95-147.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 213 - State Revenue Laws: General Provisions
213.018 - Taxpayer Problem Resolution Program; Taxpayer Assistance Orders.
213.025 - Audits, Inspections, and Interviews.
213.05 - Department of Revenue; Control and Administration of Revenue Laws.
213.051 - Service of Subpoenas.
213.053 - Confidentiality and Information Sharing.
213.0532 - Information-Sharing Agreements With Financial Institutions.
213.0535 - Registration Information Sharing and Exchange Program.
213.0537 - Electronic Notification With Affirmative Consent.
213.055 - Declared Emergency; Waiver or Suspension of Specified Revenue Laws and Other Requirements.
213.06 - Rules of Department; Circumstances Requiring Emergency Rules.
213.071 - Certification Under Seal of Certain Records by Executive Director.
213.10 - Deposit of Tax Moneys Collected.
213.13 - Electronic Remittance and Distribution of Funds Collected by Clerks of the Court.
213.131 - Clerks of the Court Trust Fund Within the Department of Revenue.
213.21 - Informal Conferences; Compromises.
213.22 - Technical Assistance Advisements.
213.2201 - Publications by the Department.
213.23 - Consent Agreements Extending the Period Subject to Assessment or Available for Refund.
213.235 - Determination of Interest on Deficiencies.
213.24 - Accrual of Penalties and Interest on Deficiencies; Deficiency Billing Costs.
213.25 - Refunds; Credits; Right of Setoff.
213.256 - Simplified Sales and Use Tax Administration Act.
213.26 - Contracts With County Tax Collectors.
213.27 - Contracts With Debt Collection Agencies and Certain Vendors.
213.28 - Contracts With Private Auditors.
213.29 - Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax.
213.295 - Automated Sales Suppression Devices.
213.30 - Compensation for Information Relating to a Violation of the Tax Laws.
213.345 - Tolling of Periods During an Audit.
213.37 - Authority to Require Sworn Statements.
213.69 - Authority to Issue Warrants.
213.692 - Integrated Enforcement Authority.
213.70 - Taxpayers’ Escrow Requirement.
213.73 - Manner and Conditions of Sale of Property Subject of a Levy by the Department of Revenue.
213.731 - Collection Action; Notice; Taxpayer’s Protest and Review Rights.
213.732 - Jeopardy Findings and Assessments.
213.733 - Satisfaction of Warrant.
213.74 - Certificate of Sale; Deed of Real Property; Legal Effect.
213.75 - Application of Payments.
213.755 - Filing of Returns and Payment of Taxes by Electronic Means.
213.756 - Funds Collected Are State Tax Funds.
213.757 - Willful Failure to Pay Over Funds or Destruction of Records by Agent.