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 465.1542

(c) NOTICE OF DETERMINATION

465.1542 Statute of Limitation. When a person has conducted business using the seller's permit of a predecessor in the business, the returns should be regarded as returns filed by the actual seller. Therefore, any audit of the actual seller should be limited to the three-year statute of limitations of section 6487 and the penalty for failure to file returns does not apply. 3/10/82.