Florida Statute 220.705 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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

F.S. 220.705 on Casetext

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.

Annotations, Discussions, Cases:

Cases Citing Statute 220.705

Total Results: 1

Verizon Business Purchasing, LLC v. State of Florida, Department of Revenue etc

Court: Fla. Dist. Ct. App. | Date Filed: 2015-06-10T00:00:00-07:00

Citation: 164 So. 3d 806

Snippet: conclusion, we are cognizant of the fact that section 220.705, Florida Statutes, which addresses corporate income…we find the Department’s reliance upon section 220.705 to be misplaced, and we conclude that the trial