Florida Statute 220.705 - Full Text and Legal Analysis

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

F.S. 220.705 on CourtListener

Amendments to 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

164 So. 3d 806

District Court of Appeal of Florida | Filed: Jun 10, 2015 | Docket: 2663941

Published

conclusion, we are cognizant of the fact that section 220.705, Florida Statutes, which addresses corporate