2010 Florida Statutes
Protest of proposed assessment.
Protest of proposed assessment.—
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 with the department a written protest against the proposed assessment in such form as the department may by regulation prescribe, setting forth the portion or portions of the proposed deficiency protested and the grounds on which such protest is based.
Whenever a protest is filed, the department shall reconsider the proposed assessment.
s. 19, ch. 71-359; s. 54, ch. 78-95; s. 50, ch. 91-112.
Former s. 214.11.