Correcting assessment notice; responsible party; exemption from
time limitations
Sec. 2.5. (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.
As added by P.L.254-2003, SEC.10.
Last modified: May 28, 2006