SECTION 220.715. Waiver of restrictions on assessment.

Latest version.

1At 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

Note.-Former s. 214.10.

Bills Cite this Section:

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Cited by Court Cases:

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