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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 465.0000 Remedies of Taxpayers > Annotation 465.0530

Sales and Use Tax Annotations


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R

465.0000 Remedies of Taxpayers

Annotation 465.0530

(c) Notice of Determination

465.0530 Board Asserted Increases. There is no formal requirement for the Board to assert an increase to a notice of determination. The Board may first assert an increase at a hearing in any manner which will notify the taxpayer, including an oral announcement. 1/7/93.