Florida Statutes

Fla. Stat. § 220.717 (2025)

Protest of proposed assessment.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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220.717 Protest of proposed assessment.—

(1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions of the proposed deficiency protested and the grounds on which such protest is based.

(2) Whenever a protest is filed, the department shall reconsider the proposed assessment.

History.—s. 19, ch. 71-359; s. 54, ch. 78-95; s. 50, ch. 91-112.

Note.—Former s. 214.11.

Notes of Decisions

Cited in 1 case, 2009–2009 · leading case: Dep't of Revenue v. Catalina Mktg. Corp. & Subsidiaries, 20 So. 3d 1029 (Fla. 2d DCA 2009).

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Dep't of Revenue v. Catalina Mktg. Corp. & Subsidiaries, 20 So. 3d 1029 (Fla. 2d DCA 2009). · cites it 6× “1 In May, Catalina sent a letter intended to invoke its right to the administrative review procedures authorized by section 220.717, Florida Statutes (2001).”

— 220.717(1) — 1 case

Dep't of Revenue v. Catalina Mktg. Corp. & Subsidiaries, 20 So. 3d 1029 (Fla. 2d DCA 2009). “1 In May, Catalina sent a letter intended to invoke its right to the administrative review procedures authorized by section 220.717, Florida Statutes (2001).”

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