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 465.2600

(c) NOTICE OF DETERMINATION

465.2600 Waiver of Limitations. A Board auditor requested a taxpayer to sign a waiver for certain periods the auditor intended to review. On August 14, 1990, the taxpayer signed a waiver extending the period limitations for the last two quarters of 1987 and all quarters of 1988 through April 30, 1992. The waiver was forwarded to the Board which received it on August 17, 1990. In August 1991, a different auditor signed the waiver and sent a copy to the taxpayer. The taxpayer contends that the waiver is not valid because it was not signed by a Board representative until after the expiration of the statute of limitations or, alternatively, because it was not signed within a reasonable amount of time after submission to the Board.

If a taxpayer executes and sends a waiver to the Board prior to the expiration of the period of limitations pursuant to the Board's request to do so, the taxpayer has "consented" within the meaning of section 6488. The waiver in this case is valid because it was executed by the taxpayer pursuant to the Board's request and received by the Board prior to the expiration of the period of limitation. 2/20/92.