Florida Statutes

Fla. Stat. § 198.17 (2025)

Deficiency; hearing by department.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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198.17 Deficiency; hearing by department.—If upon examination of any return a tax or a deficiency in tax is disclosed, the department shall proceed to determine all questions involving such tax or deficiency. Such tax or deficiency in tax shall be assessed and paid together with the penalty and interest, if any, applicable thereto, within 60 days after such demand as may be included in the department’s order.

History.—s. 10, ch. 16015, 1933; CGL 1936 Supp. 1342(90); s. 5, ch. 29718, 1955; s. 19, ch. 63-559; ss. 21, 35, ch. 69-106; s. 54, ch. 78-95.

Notes of Decisions

Cited in 1 case, 1969–1969 · leading case: Est. of Franks v. Comm'r of Revenue, 31 Fla. Supp. 206 (Fla. Cir. Ct., Leon Cty. 1969).

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Est. of Franks v. Comm'r of Revenue, 31 Fla. Supp. 206 (Fla. Cir. Ct., Leon Cty. 1969). · cites it 2× “Final judgment: This is a suit brought pursuant to §198.17, Florida Statutes, by Mark Maurer, as executor of the estate of Fred L.”

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