Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0015


465.0015 Limitation Period—Section 6596. A taxpayer may claim relief from tax liability determined before the effective date of section 6596 (1/1/85) if the claim is filed before the liability becomes final. If it should become final, it would be necessary for the taxpayer to pay the liability in full and file a claim for refund. The Board may consider claims for relief of liability based on erroneous written Board advice even if the liability became final before the effective date of section 6596 as long as there is some unexpired period for which the taxpayer can file a claim for refund under section 6902. 12/30/85.