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 […]
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 […]
220.711 – Notice of deficiency.
220.711 Notice of deficiency.—A notice of deficiency issued under this chapter shall set forth, in addition to the amount of tax and any penalties, a computation of the adjustments giving rise to the proposed assessment and the reason or reasons therefor. History.—s. 19, ch. 71-359; s. 48, ch. 91-112. Note.—Former s. 214.07.
220.701 – Collection authority.
220.701 Collection authority.—The department shall collect the taxes imposed by this chapter and shall pay all moneys received by it into the General Revenue Fund of the state. History.—s. 19, ch. 71-359; s. 43, ch. 91-112. Note.—Former s. 214.02.
220.703 – Assessment.
220.703 Assessment.— (1) The amount of tax which is shown to be due on any return shall be deemed assessed on the date of filing the return, including any amended returns showing an increase of tax. In the event the amount of tax is understated on the taxpayer’s return due to a mathematical error, the department shall […]
220.705 – Limitation on assessment.
220.705 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). History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112. Note.—Former s. 214.04.
220.707 – Notice and demand.
220.707 Notice and demand.— (1) As soon as practicable after an amount payable under this chapter is deemed assessed under s. 220.703 or any other provision of this chapter, the department shall give notice of the amount unpaid to each taxpayer liable for any unpaid portion of such assessment and shall demand payment thereof. The amount stated […]
220.709 – Deficiency determinations.
220.709 Deficiency determinations.— (1) As soon as practicable after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount and the difference is not solely the result of mathematical error, it shall […]