Florida Statute 213.731 | 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. 213.731

213.731 Collection action; notice; taxpayer’s protest and review rights.—In the absence of jeopardy to the revenue, no warrant or other collection action shall be issued or taken until 30 days after issuance to the taxpayer of a notice informing him or her of such impending action or notifying him or her that such action is indicated or authorized in the circumstances. The department shall, by rule, provide procedures to afford the taxpayer the opportunity to pay any tax, penalty, or interest on which collection action is sought which is not based on jeopardy, or to protest the circumstances underlying billing notices on which collection action is sought, to the department within 20 days after such notice is issued. Such notice shall inform the taxpayer of these available protest and review rights. This section does not apply to final assessments for which rights to review under s. 72.011 have expired.

History.—s. 6, ch. 92-315; s. 1132, ch. 95-147.

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Amendments to 213.731

Arrestable Offenses / Crimes under Fla. Stat. 213.731

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 213.731.

Annotations, Discussions, Cases:

Cases Citing Statute 213.731

Total Results: 1

Orange County v. Expedia, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2008-06-13

Citation: 985 So. 2d 622, 2008 WL 2387991

Snippet: audit and those contained in sections 213.015 and 213.731 dealing with notice of tax claims and an opportunity