Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0043

(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.