220.737 – Amounts less than $1.
220.737 Amounts less than $1.— (1) The department may by regulation provide that if a total amount of less than $1 is payable, refundable, or creditable, such amount either may be disregarded or shall be disregarded if it is less than 50 cents and increased to $1 if it is 50 cents or more. (2) The department may […]
220.739 – Procedure for notices.
220.739 Procedure for notices.—Whenever notice is required by this chapter, such notice shall, if not otherwise provided, be given to the taxpayer by personal delivery by an agent of the department or issued by mailing it by registered or certified mail to the taxpayer concerned at his or her last known address as shown on the […]
220.713 – Assessment after notice.
220.713 Assessment after notice.—Upon the expiration of 60 days after the date on which it was issued (150 days, if the taxpayer is outside the United States), a notice of deficiency shall constitute an assessment of the amount of tax and penalties specified therein, except for amounts as to which the taxpayer shall have filed a […]
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 […]