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 protest with the department under s. 220.717.
History. s. 19, ch. 71-359; s. 49, ch. 91-112.
Note. Former s. 214.08.