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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 702.0000 Transmittal, Limitation, Redistribution of Local Tax > Annotation 702.0175

Uniform Local Sales and Use Tax Annotations

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702.0000 Transmittal, Limitation, Redistribution of Local Tax

Annotation 702.0175

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702.0175 Date of Knowledge of Improper Distribution. The date of knowledge is the date on which the Board receives a communication with facts which indicate the probability of an improper distribution and such reported allocation is later found to be erroneous. The mere providing of a list of potential misallocations and no specific information regarding the facts which lead to believe there is a misallocation does not constitute a date on which the Board obtains knowledge of an improper distribution. 6/10/92.