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A. Except as provided by subsection B., C. or D. of this section, the comptroller shall not issue any notice of tax determination and assessment to a taxpayer or tax collector for any period more than four years after the end of the calendar year in which the return for the period was filed with the department or the end of the calendar year in which the return for the period was due, whichever occurs later.
B. No statute of limitations applies where the person named in the tax determination and assessment: (1) filed a fraudulent tax return or remittance return or otherwise committed fraud; (2) failed to remit collected taxes to the department; or (3) agrees to waive the applicable statute of limitations.
D. Subject to the provisions of subsection B of this section, the statute of limitations set forth in subsection A of this section shall be extended by two years with respect to any period if: (1) no tax return or remittance return was filed for that period; or (2) the amount of tax paid for that period was less than 75 percent of the tax due; or (3) for any tax, during any four year period for which the Comptroller may issue a notice of tax determination and assessment, the total tax paid or remitted was less than 75 percent of the total tax due for that four year period.
E. If an amended return was filed for any period, the four year period shall commence at the end of the calendar year in which the amended return was filed; provided, however, that subject to the provisions of subsection B of this section the Department shall not issue a notice of tax determination and assessment to a taxpayer or tax collector more than six years after the original return was filed.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 1)