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.
Section: Previous 220.701 220.703 220.705 220.707 220.709 220.711 220.713 220.715 220.717 220.719 220.721 220.723 220.725 220.727 220.731 NextLast modified: September 23, 2016