Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

702.0000 TRANSMITTAL, LIMITATION, REDISTRIBUTION OF LOCAL TAX

Annotation 702.0025

702.0025 Allocation Errors Due to Registration Change. The date of knowledge of local tax allocation errors arising out of a registration change is not the date of the change but the date the Board's staff member questions the registration, without regard to the reason the error occurred. The person raising the issue need not be the person who actually reviewed the change of registration list. This rule applies when the error is caught by a Board staff member. Otherwise, the date-of-knowledge rules involving inquiries from participating jurisdictions apply. 5/1/96.