§ 40-40. Limitations on assessment.

Latest version.

All assessments under this chapter shall be made within three years after the later of the date the return was filed or required to be filed, except that in the case of a fraudulent return or of neglect or refusal to make a return with respect to any tax under this chapter, there is no limitation on the period of time the commissioner has to assess.

(Ord. No. 090973, § 13, 12-17-09; Ord. No. 120672, § 1, 8-2-12)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');