{"data":{"id":"us-fl/fla.-stat.-220.705","jurisdiction":"us-fl","citation":"Fla. Stat. § 220.705","heading":"Limitation on assessment.","body":"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).\nHistory.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.","path":["CHAPTER 220 INCOME TAX CODE"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0220/0220.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:35Z","sha256":"cb866b6268f0a61238f37671fef4f7ae2eb8f4e08f30c4930022e78214f5390a","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-220.703","next":"us-fl/fla.-stat.-220.707"},"notice":"GroundRules: Original legal text. Not legal advice."}