Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0025


465.0025 Taxpayers' Rights Advocate—Effect of Stay. The language of section 7083 "Applicable statute of limitations shall be tolled during the pendency of a stay" means that while the action is stayed, all applicable statutes of limitation are held in abeyance or tolled. For example, a taxpayer will have additional time to file a petition for redetermination. The taxpayer must be notified when the stay is lifted that the statutes of limitation are again applicable and that the taxpayer must comply with the time limits prescribed by law. 5/9/90.