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 220.801 220.803 220.805 220.807 220.809 220.813 220.815 220.819 220.821 220.823 220.825 220.827 220.829Last modified: September 23, 2016