§ 6-8.1-5-2.5 — Correcting assessment notice; responsible party; exemption from time limitations

Indiana § 6-8.1-5-2.5

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 5: Assessment of Taxes

Text

5. (a) If the department determines that a
proposed assessment notice includes an individual who is not
responsible for the tax liability, a new assessment may be made naming
only the taxpayer that is responsible for the tax liability.
(b) For assessments made under subsection (a), the time limitation
for assessments in section 2 of this chapter does not apply.

Legislative History

As added by P.L.254-2003, SEC.10.