Florida Statutes Part VIII - Administrative Procedures And Judicial Review (Ss. 220.701-220.739)
- 220.701 - Collection Authority.
The department shall collect the taxes imposed by this chapter and shall pay all moneys received by it into the General Revenue Fund of the...
- 220.703 - Assessment.
(1) The amount of tax which is shown to be due on any return shall be deemed assessed on the date of filing the return, including...
- 220.705 - Limitation On Assessment.
No deficiency shall be assessed with respect to a taxable year for which a return was filed unless a notice of deficiency for such year...
- 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...
- 220.709 - Deficiency Determinations.
(1) As soon as practicable after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds...
- 220.711 - Notice Of Deficiency.
A notice of deficiency issued under this chapter shall set forth, in addition to the amount of tax and any penalties, a computation of the...
- 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...
- 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...
- 220.717 - Protest Of Proposed Assessment.
(1) Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file...
- 220.719 - Jeopardy Assessments.
(1) If the department finds that a taxpayer is about to depart from the state, to conceal its property, or to do any other act tending...
- 220.721 - Overpayments; Credits.
(1) If, after a return has been filed, the department finds that the tax paid with the return is more than the correct amount, it shall...
- 220.723 - Overpayments; Interest.
(1) Interest shall be allowed and paid in accordance with the provisions of s. 220.807 upon any overpayment of a tax imposed by this chapter. However,...
- 220.725 - Overpayments; Refunds.
(1) Every claim for refund shall be filed with the department in writing, in such form as the department may by regulation prescribe, and shall state...
- 220.727 - Limitations On Claims For Refund.
(1) Except as otherwise provided in this section:(a) A claim for refund must be filed within the period specified in s. 215.26(2); and(b) For purposes of this subsection,...
- 220.731 - Investigations.
For the purpose of administering and enforcing the provisions of this chapter, the department or any officer, agent, or employee of the department designated by...
- 220.733 - Actions To Recover Taxes.
At any time that the department might commence proceedings for a levy under this chapter, it may bring an action in any court of competent...
- 220.735 - Production Of Witnesses And Records.
(1) The department, or any officer or employee of the department designated by the executive director in writing or by regulation, shall at its, her, or...
- 220.737 - Amounts Less Than $1.
(1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may be...
- 220.739 - Procedure For Notices.
Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent...
Last modified: September 23, 2016