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Florida Statute 220.705 | Lawyer Caselaw & Research
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The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 220
INCOME TAX CODE
View Entire Chapter
F.S. 220.705
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.

F.S. 220.705 on Google Scholar

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Amendments to 220.705


Arrestable Offenses / Crimes under Fla. Stat. 220.705
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.705.

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