Florida Statutes Section 220.829 - Liability Of Transferees. (Fla. Stat. § 220.829)

220.829 Liability of transferees.—The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. The term “transferee” shall include any corporation or other person which succeeds by operation of law or otherwise to substantially all of the business or property of a taxpayer.

History.—s. 19, ch. 71-359; s. 76, ch. 91-112.

Note.—Former s. 214.52.

Section: Previous  220.801  220.803  220.805  220.807  220.809  220.813  220.815  220.819  220.821  220.823  220.825  220.827  220.829  

Last modified: September 23, 2016