Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Uniform Local Sales and Use Tax Annotations
702.0000 TRANSMITTAL, LIMITATION, REDISTRIBUTION OF LOCAL TAX
702.0900 Reallocation—First Knowledge. The date on which first knowledge of local tax misallocation is received at any location or by any employee of the Board is the date of first knowledge for purposes of reallocation. However, the "knowledge" of misallocation is limited to the locations of the taxpayer referred to in the source of the knowledge. If, for example, the source is a letter from the taxpayer which mentions misallocation between two of ten locations operated, subsequent discoveries of misallocation between other locations will have a different date of first knowledge, determined by when the subsequent discoveries are made. 7/27/90.