220.715 – 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 […]
220.717 – Protest of proposed 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 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 […]
220.719 – Jeopardy assessments.
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 to prejudice or render wholly or partly ineffectual the normal procedures for collection of any amount of tax, penalty, or interest under this chapter, or if the department […]
220.721 – Overpayments; credits.
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 credit or refund the overpayment as is appropriate. (2) In the case of any overpayment, the department may within the applicable period of limitations credit the amount of such […]
220.723 – Overpayments; interest.
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, if any overpayment is refunded or credited within 3 months after the date upon which the taxpayer files written notice advising the department of such overpayment, no interest […]
220.725 – Overpayments; refunds.
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 the amount claimed, the specific grounds upon which the claim is founded, and the taxable years or periods involved. (2) As soon as practicable after a claim for refund […]
220.727 – Limitations on claims for refund.
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, payments of estimated tax shall be deemed paid at the time such return is required to be filed under this code, determined with […]
220.731 – Investigations.
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 the executive director in writing or by regulation may: (1) Hold investigations concerning any matters; (2) Require the attendance of any individual, or any officer or employee of a taxpayer, having knowledge […]
220.733 – Actions to recover taxes.
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 jurisdiction within or without the state, in the name of the state, to recover the amount of taxes, penalties, and interest due and unpaid under this chapter. […]
220.735 – Production of witnesses and records.
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 his own instance, or on the written request of any other party to the proceeding, issue subpoenas requiring the attendance of, and the giving of […]