220.707 Notice and demand.—
(1) As soon as practicable after an amount payable under this chapter is deemed assessed under s. 220.703 or any other provision of this chapter, the department shall give notice of the amount unpaid to each taxpayer liable for any unpaid portion of such assessment and shall demand payment thereof. The amount stated in such notice shall be payable upon receipt of such notice, at the place and time stated in such notice.
(2) No notice and demand need be issued when a deficiency has been determined by a proceeding in court for review of an assessment.
History.—s. 19, ch. 71-359; s. 46, ch. 91-112.
Note.—Former s. 214.05.
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