Florida § 213.731 - Collection action; notice; taxpayer’s protest and review rights.
Full text of Florida Florida Statutes § 213.731 — Collection action; notice; taxpayer’s protest and review rights., with citation guidance and answers to common questions.
§ 213.731. Collection action; notice; taxpayer’s protest and review rights.
In the absence of jeopardy to the revenue, no warrant or other collection action shall be issued or taken until 30 days after issuance to the taxpayer of a notice informing him or her of such impending action or notifying him or her that such action is indicated or authorized in the circumstances. The department shall, by rule, provide procedures to afford the taxpayer the opportunity to pay any tax, penalty, or interest on which collection action is sought which is not based on jeopardy, or to protest the circumstances underlying billing notices on which collection action is sought, to the department within 20 days after such notice is issued. Such notice shall inform the taxpayer of these available protest and review rights. This section does not apply to final assessments for which rights to review under s. 72.011 have expired.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 213.731
What does Florida Statutes § 213.731 cover?
Section 213.731 ("Collection action; notice; taxpayer’s protest and review rights.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 213.731?
A common citation format is "Florida Statutes § 213.731" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 213.731 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.