Florida Statute 213.23 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.23

213.23 Consent agreements extending the period subject to assessment or available for refund.—

(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.

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Amendments to 213.23

Arrestable Offenses / Crimes under Fla. Stat. 213.23

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.23.

Annotations, Discussions, Cases:

Cases Citing Statute 213.23

Total Results: 9

Gregory v. Rice

Court: Supreme Court of Florida | Date Filed: 1999-02-11

Citation: 727 So. 2d 251, 1999 WL 68528

Snippet: Family Law Rules of Procedure, 723 So.2d 208, 213, 23 Fla. L. Weekly S573, S576 (Fla.1998). As our decision

Mitchell v. State

Court: District Court of Appeal of Florida | Date Filed: 1976-06-09

Citation: 333 So. 2d 89

Snippet: 151 So. 898 (1934); Alexander v. State, 40 Fla. 213, 23 So. 536 (1898); Warrace v. State, 27 Fla. 362,

Wheeler v. State

Court: Supreme Court of Florida | Date Filed: 1954-02-12

Citation: 72 So. 2d 364, 1954 Fla. LEXIS 1405

Snippet: appellant's position. In Alexander v. State, 40 Fla. 213, 23 So. 536, 537, this Court held: "The authorities

Horton v. Mayo

Court: Supreme Court of Florida | Date Filed: 1943-10-22

Citation: 15 So. 2d 327, 153 Fla. 611, 1943 Fla. LEXIS 716

Snippet: existence of the offense. Alexander v. State, 40 Fla. 213, 23 So. 536; Tharpe v. State, 64 Fla. 154, 59 So. 193;

Green v. State

Court: Supreme Court of Florida | Date Filed: 1933-12-11

Citation: 151 So. 898, 113 Fla. 237, 1933 Fla. LEXIS 1720

Snippet: information was filed. Alexander v. State, 40 Fla. 213, 23 So. 536. The proof as to the store building being

Hunter v. State

Court: Supreme Court of Florida | Date Filed: 1923-01-25

Citation: 85 Fla. 91, 95 So. 115

Snippet: commission of an offense. Alexander v. State, 40 Fla. 213, 23 South. Rep. 536; Weinert v. State, 35 Fla. 229

Thorp v. Smith

Court: Supreme Court of Florida | Date Filed: 1912-06-15

Citation: 64 Fla. 154

Snippet: of limitations. See Alexander v. State, 40 Fla. 213, 23 South. Rep. 536. Where time is material it must

Morgan v. State

Court: Supreme Court of Florida | Date Filed: 1906-01-15

Citation: 51 Fla. 76

Snippet: been committed.” In Alexander v. State, 40 Fla. 213, 23 South. Rep. 536 we said: “The authorities all agree

Whatley v. State

Court: Supreme Court of Florida | Date Filed: 1903-06-15

Citation: 46 Fla. 145

Snippet: 6 South. Rep. 768; Alexander v. State, 40 Fla. 213, 23 South. Rep. 536. It is insisted by the Attorney-General