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The Florida Senate

2009 Florida Statutes

Waiver of restrictions on assessment.
Section 220.715, Florida Statutes 2009

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.