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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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R


465.0000 Remedies of Taxpayers

Annotation 465.2450

(c) Notice of Determination


465.2450 Waiver Absence of Permit Number. The absence of the taxpayer's permit number on a signed waiver of limitation does not invalidate the waiver if the taxpayer has only one permit. Also, the fact that the waiver form was filled out by a Board auditor is immaterial. 12/13/94.