Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(c) NOTICE OF DETERMINATION
465.0530 Board Asserted Increases. There is no formal requirement for the Board to assert an increase to a notice of determination. The Board may first assert an increase at a hearing in any manner which will notify the taxpayer, including an oral announcement. 1/7/93.