Tax News
Post details: California --Sales and Use Tax: Limitations Provided For Deficiencies Against Corporate Officers
06/11/08
California --Sales and Use Tax: Limitations Provided For Deficiencies Against Corporate Officers
CCH (cch.taxgroup.com) reports:
A statute of limitations is enacted for the issuance of deficiency determinations against corporate officers and other responsible persons liable for the unpaid California sales and use taxes of a business. A notice of deficiency determination must be mailed within the earlier of: (1) three years after the last day of the calendar month following the quarterly period in which the State Board of Equalization (SBE) obtains actual knowledge, through its audit or compliance activities, or by written communication by the business or its representative, of the termination, dissolution, or abandonment of the business of the corporation, partnership, limited partnership, limited liability partnership, or limited liability company; or (2) eight years after the last day of the calendar month following the quarterly period in which the entity was terminated, dissolved, or abandoned. If a business or its representative files a notice of termination, dissolution, or abandonment of its business with a state or local agency other than the SBE, the filing will not constitute actual knowledge of the
SBE.
Ch. 24 (A.B. 1895), Laws 2008, effective January 1, 2009.
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