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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Statute of Limitations Not Tolled During Settlement Negotiations


Statute of Limitations Not Tolled During Settlement Negotiations

The statute of limitations was not tolled while the feepayer engaged in negotiations with the Attorney General concerning an enforcement action taken by the Attorney General on behalf of the Department of Toxic Substances Control, even though the result of those negotiations included an agreement that the fee was not due. 3/4/92.