Florida Statute 220.717 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.717

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.

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Amendments to 220.717

Annotations, Discussions, Cases:

Cases Citing Statute 220.717

Total Results: 1

Department of Revenue v. Catalina Marketing Corp. & Subsidiaries

20 So. 3d 1029, 2009 Fla. App. LEXIS 17294, 2009 WL 3878543

District Court of Appeal of Florida | Filed: Nov 20, 2009 | Docket: 1640053

Published

procedures authorized by section 220.717, Florida Statutes (2001). Section 220.717 describes this initial