220.715 Waiver of restrictions on assessment.—At any time, whether or not a notice of deficiency has been issued, a taxpayer shall have the right to waive the restrictions on assessment and collection of the whole or any part of any proposed assessment of tax by a signed notice in writing filed with the department in such form as the department may by regulation prescribe.
History.—s. 19, ch. 71-359; s. 50, ch. 91-112.
Note.—Former s. 214.10.
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