Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0827


465.0827 Limitation Period. A determination was issued on December 28, 1978 for the period of October 1, 1975 to March 31, 1977. The determination was not petitioned and became final. As a result of further examination, it was found that the taxpayer owed additional tax for the fourth quarter in 1975, which was beyond the statute of limitations. Also, the taxpayer was entitled to credits in the first and second quarters in 1976 which were within the statutes of limitations. The net result was an increase in tax due.

Section 6902(a) contains limitation provisions specifically applicable to determinations which allow debit and credit adjustments within the entire period covered by a determination as long as such a claim is filed within six months of the date the determination becomes final. However, such adjustments are subject to section 6563 which states that the Board may decrease or increase the determination before it becomes final. Since the determination was final, no net increase was possible. However, the tax increase (debit) in the fourth quarter of 1975 may be offset against the tax decrease (credits) in the first and second quarters of 1976, up to the amount of credits, thereby resulting in an unchanged determination. 6/26/79.