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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 465.0470
(c) Notice of Determination
465.0470 Authority to Sign Waiver of Limitation. If a taxpayer's employee who has apparent authority to sign a waiver of limitations signs the waiver, but does not have actual authority to sign the waiver, the waiver is nevertheless valid if the Board in good faith relied on the employee's ostensible authority to its detriment. 8/4/94.