Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 170.0038


170.0038 Notice of Redetermination. In making the original determination against a taxpayer, the Board included some transactions in the measure of tax and omitted others. The full process of administrative appeals resulted in the Board's eventual determination that some of the transactions originally thought to be taxable were not, and one transaction thought not to be taxable was taxable. The Board's final determination (i.e., Notice of Redetermination to taxpayer) therefore reflected these conclusions, except that the total tax determined was limited to the amount of the original determination because the statute of limitations for increasing the assessment had passed.

A determination issued to a taxpayer indicates the amount the Board believes that the taxpayer owes for a particular period, as opposed to a determination that particular transactions are taxable to the exclusion of others. If a taxpayer files a timely petition for redetermination, the Board reviews its original determination to ascertain whether the amount of tax is correctly assessed. If the amount is correct, the matter will be redetermined without adjustment. If the amount is too low, the amount will be redetermined without adjustment unless the statute of limitations permits increasing the assessment. If the amount originally determined is too high, the tax will be redetermined to reflect the correct amount due. 6/5/97.