Laws, Regulations and Annotations

Search

BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0178

Uniform Local Sales and Use Tax Annotations

---

700.0000 Application of Tax—Regulation 1803

Annotation 700.0178

---

700.0178 Notice of Misallocation. Notice from a taxpayer regarding misallocation of tax to one city on a tax return is not automatically notice that other cities are affected. Whether notice of an error for one city can be notice as to other cities depends on the facts and the contents of the notice. 11/23/94.