Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0043 Offset of Underpayments Barred by Statute of Limitation. Overpayments that are not barred by the statute of limitations may be offset by underpayments which are barred by such statute. 2/27/92.