(1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions of the proposed deficiency protested and the grounds on which such protest is based.
(2) Whenever a protest is filed, the department shall reconsider the proposed assessment.
History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 50, ch. 91-112.
Note.—Former s. 214.11.
Structure Florida Statutes
Title XIV - Taxation and Finance
Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)
220.701 - Collection authority.
220.705 - Limitation on assessment.
220.709 - Deficiency determinations.
220.711 - Notice of deficiency.
220.713 - Assessment after notice.
220.715 - Waiver of restrictions on assessment.
220.717 - Protest of proposed assessment.
220.719 - Jeopardy assessments.
220.721 - Overpayments; credits.
220.723 - Overpayments; interest.
220.725 - Overpayments; refunds.
220.727 - Limitations on claims for refund.
220.733 - Actions to recover taxes.
220.735 - Production of witnesses and records.