Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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415.0000 PERSON

Annotation 415.0126

415.0126 Statutory Period—Unpermitized Division. The definition of "person" in section 6005 includes a corporation, but does not include unincorporated divisions, which are nothing more than internal sub-units not having a separate legal life. A corporation, having some divisions holding permits and filing returns, and one division which is neither, is considered to be a "person" that has filed a return for those periods, since each person is only required to file one timely return per period. The statute of limitations for the issuance of a deficiency determination for any liability of the unpermitized division is three years in the absence of conclusive evidence that the taxpayer's failure to report the liability of this unit was due to fraud or intent to evade the law. The eight year limitation period applies only if a "person" fails to file a return. 1/29/69.