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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.1548
(c) Notice of Determination
465.1548 Statute of Limitations. Section 6563 does not bar the issuance of a new determination for a period otherwise open under the statute of limitations. The purpose of section 6563 is to permit an increase in a determination, notwithstanding the fact that the statute of limitations may otherwise have run. It is not a limitation on the limitations period. Effectively, it expands the limitation period to the extent that the Board has otherwise acted within the limitations period. 10/25/91.