Quick Links
- General Laws Conversion Table (2023) [PDF]
- Florida Statutes Definitions Index (2023) [PDF]
- Table of Section Changes (2023) [PDF]
- Preface to the Florida Statutes (2023) [PDF]
- Table Tracing Session Laws to Florida Statutes (2023) [PDF]
- Index to Special and Local Laws (1971-2023) [PDF]
- Index to Special and Local Laws (1845-1970) [PDF]
- Statute Search Tips
2022 Florida Statutes (including 2022C, 2022D, 2022A, and 2023B)
SECTION 715
Waiver of restrictions on assessment.
Waiver of restrictions on assessment.
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.