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 465.0830

(c) NOTICE OF DETERMINATION

465.0830 Limitation Period—Withdrawn Partner. When the Board conducts an audit of a partnership and discovers that a general partner has previously withdrawn, the audit of the partnership is controlled by the limitation period specified in section 6487 (three years). If a determination is issued against the partnership, the withdrawn partner is secondarily liable for the partnership liability accruing after his or her departure only for the audit periods controlled by section 6487.2 (four years). The withdrawing partner will be liable for any taxes due from the partnership while he or she was a partner plus the partnership liability for periods specified in section 6487.2. 2/3/95.