TITLE

Frequently Asked Multistate Tax Questions

PUB. DATE
September 2005
SOURCE
Journal of State Taxation;Fall2005, Vol. 24 Issue 2, p51
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article discusses the impact of a U.S. state's statute of limitations on sales and use tax refunds. The statute of limitations mandates a limit to the length of time in which the state government can make a tax assessment or the time in which a taxpayer can make a refund claim. However, the statute of limitations can vary depending on the kind of tax, the amount of understatement, and whether or not the tax returns have been filed.
ACCESSION #
19527145

 

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