Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0031

(a) REDETERMINATIONS

465.0031 Withdrawal of Petition for Redetermination. The withdrawal of a petition for redetermination does not prohibit the Board from increasing a determination within the following time frames. If a Board hearing is held, the claim for increase must be asserted at or before the hearing. However, if a Board hearing is not held, the claim for increase may be asserted and the determination may be increased at any time before the determination becomes final, provided the limitation of section 6563 has not expired. Under section 6561, once a petition has been timely filed, the original determination does not become final. Under section 6564, the decision of the Board on the petition becomes final only after notice of redetermination is issued. If the Board allowed petitions to be withdrawn without redetermination, the original determination would therefore never become final and could never be collected. 6/28/83.