Florida Statutes

Fla. Stat. § 220.705 (2025)

Limitation on assessment.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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220.705 Limitation on assessment.—No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year was issued not later than the date prescribed in s. 95.091(3).

History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.

Note.—Former s. 214.04.

Notes of Decisions

Cited in 1 case, 2015–2015 · leading case: Verizon Bus. Purchasing, LLC v. State of Florida, Dep't of Revenue etc, 164 So. 3d 806 (Fla. 1st DCA 2015).

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Verizon Bus. Purchasing, LLC v. State of Florida, Dep't of Revenue etc, 164 So. 3d 806 (Fla. 1st DCA 2015). · cites it 3× “In reaching our conclusion, we are cognizant of the fact that section 220.705, Florida Statutes, which addresses corporate income tax, provides that “[n]o deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for…”

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