Florida Statutes
Fla. Stat. § 95.091 (2025)
Limitation on actions to collect taxes.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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95.091 Limitation on actions to collect taxes.—
(1)(a) Except for taxes for which certificates have been sold, taxes enumerated in s. 72.011, or tax liens issued under s. 196.161 or s. 443.141, any tax lien granted by law to the state or any of its political subdivisions, any municipality, any public corporation or body politic, or any other entity having authority to levy and collect taxes expires 5 years after the date the tax is assessed or becomes delinquent, whichever is later. An action to collect any tax may not be commenced after the expiration of the lien securing the payment of the tax.
(b) Any tax lien granted by law to the state or any of its political subdivisions for any tax enumerated in s. 72.011 or any tax lien imposed under s. 196.161 expires 20 years after the last date the tax may be assessed, after the tax becomes delinquent, or after the filing of a tax warrant, whichever is later. An action to collect any tax enumerated in s. 72.011 may not be commenced after the expiration of the lien securing the payment of the tax.
(2) If a lien to secure the payment of a tax is not provided by law, an action to collect the tax may not be commenced after 5 years following the date the tax is assessed or becomes delinquent, whichever is later.
(3)(a) With the exception of taxes levied under chapter 198 and tax adjustments made pursuant to ss. 220.23 and 624.50921, the Department of Revenue may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer and the Department of Business and Professional Regulation may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer:
1.a. For taxes due before July 1, 1999, within 5 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later; and for taxes due on or after July 1, 1999, within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;
b. Effective July 1, 2002, notwithstanding sub-subparagraph a., within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;
2. For taxes due before July 1, 1999, within 6 years after the date the taxpayer makes a substantial underpayment of tax or files a substantially incorrect return;
3. At any time while the right to a refund or credit of the tax is available to the taxpayer;
4. For taxes due before July 1, 1999, at any time after the taxpayer filed a grossly false return;
5. At any time after the taxpayer failed to make any required payment of the tax, failed to file a required return, or filed a fraudulent return, except that for taxes due on or after July 1, 1999, the limitation prescribed in subparagraph 1. applies if the taxpayer disclosed in writing the tax liability to the department before the department contacts the taxpayer; or
6. In any case in which a refund of tax has erroneously been made for any reason:
a. For refunds made before July 1, 1999, within 5 years after making such refund; and
b. For refunds made on or after July 1, 1999, within 3 years after making such refund,
or at any time after making such refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact.
(b) For the purpose of this paragraph, a tax return filed before the last day prescribed by law, including any extension thereof, is deemed to have been filed on such last day, and payments made before the last day prescribed by law are deemed to have been paid on such last day.
(4) If administrative or judicial proceedings for review of the tax assessment or collection are initiated by a taxpayer within the period of limitation prescribed in this section, the running of the period is tolled during the pendency of the proceeding. Administrative proceedings include taxpayer protest proceedings initiated under s. 213.21 and department rules.
History.—s. 20, ch. 74-382; s. 37, ch. 85-342; s. 49, ch. 87-6; ss. 29, 66, ch. 87-101; s. 4, ch. 88-119; s. 19, ch. 92-315; s. 25, ch. 94-353; s. 1, ch. 99-239; s. 10, ch. 2000-151; s. 2, ch. 2000-355; s. 1, ch. 2004-26; s. 1, ch. 2005-280; s. 4, ch. 2010-90; s. 2, ch. 2010-138.
Notes of Decisions
Cited in 8
cases, 1982–2015 · leading case: Gallagher v. Motors Ins. Corp., 605 So. 2d 62 (Fla. 1992).
Gallagher v. Motors Ins. Corp., 605 So. 2d 62 (Fla. 1992). “The 1983 and 1984 proposed and pro forma assessments also were challenged as barred by section 95.091, Florida Statutes (1989). After an evidentiary trial, the trial court found, in connection with the challenge to the premium tax, that: 1) on its face, the premium tax statute…”
Ny State Dept. of Tax. & Fin. v. Klein, 852 So. 2d 866 (Fla. 4th DCA 2003). “091(1)(b), entitled "Limitation on actions to collect taxes," provides: Any tax lien granted by law to the state or any of its political subdivisions for any tax enumerated in s.”
Harris Corp. v. Dep't of Revenue, 409 So. 2d 91 (Fla. 1st DCA 1982). “" The total period expiring before issuance on the notice of assessment was, therefore, 1,089 days, or less than the three-year limitation period provided for in Section 95.091(3), Florida Statutes. This would be a reasonable interpretation if the statute did not include the…”
Dept. of Rev. v. Kemper Investors Life, 660 So. 2d 1124 (Fla. 1st DCA 1995). “Section 95.091, Florida Statutes. The ability of the taxpayer to avail itself of the tax benefit intended by the Legislature would be controlled solely by whim or chance, and not based upon any reasoned application of the tax law.”
Verizon Bus. Purchasing, LLC v. State of Florida, Dep't of Revenue etc, 164 So. 3d 806 (Fla. 1st DCA 2015). “As the parties acknowledge, section 95.091 does not define the word “assess.”
Sidener v. Jones, 455 So. 2d 643 (Fla. 1st DCA 1984). “Even if the appellant does amend his complaint to attempt to state a cause of action he would not only have to overcome the defenses of res judi-cata and estoppel but also the limitation in § 95.091, Fla.Stat., which provides that if *645 real property is adversely possessed by…”
Morsani v. Major League Baseball, 739 So. 2d 610 (Fla. 2d DCA 1999). “(2) No disability or other reason shall toll the running of any statute of limitations except those specified in this section, § 95.091, the Florida Probate Code, or the Florida Guardianship Law.”
Dep't of Revenue v. Catalina Mktg. Corp. & Subsidiaries, 20 So. 3d 1029 (Fla. 2d DCA 2009). “Then, once the three-year limitations period prescribed by section 95.091(3)(a), Florida Statutes (2001), had expired, Catalina moved for and obtained summary judgment in the circuit court, claiming that it had never received proper notice that the Department was rejecting its…”
— 95.091(1)(b) — 1 case
Ny State Dept. of Tax. & Fin. v. Klein, 852 So. 2d 866 (Fla. 4th DCA 2003). “091(1)(b), entitled "Limitation on actions to collect taxes," provides: Any tax lien granted by law to the state or any of its political subdivisions for any tax enumerated in s.”
— 95.091(3) — 1 case
Harris Corp. v. Dep't of Revenue, 409 So. 2d 91 (Fla. 1st DCA 1982). “" The total period expiring before issuance on the notice of assessment was, therefore, 1,089 days, or less than the three-year limitation period provided for in Section 95.091(3), Florida Statutes. This would be a reasonable interpretation if the statute did not include the…”
— 95.091(3)(a) — 3 cases
Gallagher v. Motors Ins. Corp., 605 So. 2d 62 (Fla. 1992). “The 1983 and 1984 proposed and pro forma assessments also were challenged as barred by section 95.091, Florida Statutes (1989). After an evidentiary trial, the trial court found, in connection with the challenge to the premium tax, that: 1) on its face, the premium tax statute…”
Verizon Bus. Purchasing, LLC v. State of Florida, Dep't of Revenue etc, 164 So. 3d 806 (Fla. 1st DCA 2015). “As the parties acknowledge, section 95.091 does not define the word “assess.”
Dep't of Revenue v. Catalina Mktg. Corp. & Subsidiaries, 20 So. 3d 1029 (Fla. 2d DCA 2009). “Then, once the three-year limitations period prescribed by section 95.091(3)(a), Florida Statutes (2001), had expired, Catalina moved for and obtained summary judgment in the circuit court, claiming that it had never received proper notice that the Department was rejecting its…”
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