{"data":{"id":"us-fl/fla.-stat.-220.713","jurisdiction":"us-fl","citation":"Fla. Stat. § 220.713","heading":"Assessment after notice.","body":"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.\nHistory.—s. 19, ch. 71-359; s. 49, 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":"53a047e8eebfd7fc9f0f83e14ef825dc105c9fcf15d6868bb49dfdb448d9c4c4","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-220.711","next":"us-fl/fla.-stat.-220.715"},"notice":"GroundRules: Original legal text. Not legal advice."}