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 465.0831

(c) NOTICE OF DETERMINATION

465.0831 Limitation Period—Withdrawn Partner. Section 6487.2 may not be utilized to issue a determination against a partner who has withdrawn from a partnership for audit periods for which the partnership itself cannot be held liable unless, of course, the withdrawn partner (and not the partnership) was the "seller" for those audit periods. If the withdrawing partner is the "seller," section 6487 is applicable. 2/3/95.