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 170.0195

(a) IN GENERAL

170.0195 Statute of Limitations. If a timely notice of determination has been issued for sales tax, it is also effective as to use tax and vice versa. However, a timely notice of determination issued against one party to a transaction does not toll the statute of limitations against any another party to the transaction who may be held liable for the tax. 5/26/93; 5/31/94. (Am. 2007-1).