Florida Statutes
Chapter 220 - Income Tax Code
Part VIII - Administrative Procedures and Judicial Review (Ss. 220.701-220.739)

220.701 - Collection authority. - History.—s. 19, ch. 71-359; s. 43, ch. 91-112. Note.—Former s....

220.703 - Assessment. - (1) The amount of tax which is shown to be...

220.705 - Limitation on assessment. - History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45,...

220.707 - Notice and demand. - (1) As soon as practicable after an amount payable under...

220.709 - Deficiency determinations. - (1) As soon as practicable after a return is filed,...

220.711 - Notice of deficiency. - History.—s. 19, ch. 71-359; s. 48, ch. 91-112. Note.—Former s....

220.713 - Assessment after notice. - History.—s. 19, ch. 71-359; s. 49, ch. 91-112. Note.—Former s....

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

220.717 - Protest of proposed assessment. - (1) Within 60 days (150 days if the taxpayer is...

220.719 - Jeopardy assessments. - (1) If the department finds that a taxpayer is about...

220.721 - Overpayments; credits. - (1) If, after a return has been filed, the department...

220.723 - Overpayments; interest. - (1) Interest shall be allowed and paid in accordance with...

220.725 - Overpayments; refunds. - (1) Every claim for refund shall be filed with the...

220.727 - Limitations on claims for refund. - (1) Except as otherwise provided in this section: (a) A...

220.731 - Investigations. - (1) Hold investigations concerning any matters; (2) Require the attendance...

220.733 - Actions to recover taxes. - History.—s. 19, ch. 71-359; s. 57, ch. 91-112. Note.—Former s....

220.735 - Production of witnesses and records. - (1) The department, or any officer or employee of the...

220.737 - Amounts less than $1. - (1) The department may by regulation provide that if a...

220.739 - Procedure for notices. - History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 2,...