Fla. Stat. § 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.