Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.1544


465.1544 Statute of Limitations. The Board issued a Notice of Determination against a taxpayer as a partnership. The taxpayer filed a timely petition and the case proceeded to an Appeals Conference. The Appeals Section recommended denial of the petition, the taxpayer requested a Board hearing, and the Board's staff then discovered that the partnership had, in fact, incorporated on September 2, 1988, which was prior to the period covered by the Notice of Determination. The question now arises whether the three-year or eight-year statute of limitations applies to issuing a determination against the corporation.

When an entity operates a business using the seller's permit of a predecessor, the returns should be regarded as filed by the actual seller. Thus, a three-year statute of limitations applies for the period of operation of the corporation. The Notice of Determination issued in the names of the partnership is not notice of liability owed by the corporation. 12/19/96.