2010 Florida Statutes
Limitation on assessment.
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 was issued not later than the date prescribed in s. 95.091(3).
s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.
Former s. 214.04.