{"data":{"id":"us-fl/fla.-stat.-220.715","jurisdiction":"us-fl","citation":"Fla. Stat. § 220.715","heading":"Waiver of restrictions on assessment.","body":"At 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.\nHistory.—s. 19, ch. 71-359; s. 50, 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":"5e3742c7e93fc60895cdf25fd311097fde11037bdea5a98a7b3bf56419db273e","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-220.713","next":"us-fl/fla.-stat.-220.717"},"notice":"GroundRules: Original legal text. Not legal advice."}