220.713 Assessment after notice.—Upon the expiration of 60 days after the date on which it was issued (150 days, if the taxpayer is outside the United States), a notice of deficiency shall constitute an assessment of the amount of tax and penalties specified therein, except for amounts as to which the taxpayer shall have filed a protest with the department under s. 220.717.
History.—s. 19, ch. 71-359; s. 49, ch. 91-112.
Note.—Former s. 214.08.
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