220.705 Limitation on assessment.—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).History.—s. 19, ch. 71-359; s. 60, ch. 87-6; s. 45, ch. 91-112.Note.—Former s. 214.04.
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