54:30A-112 Prior year's adjustment to assessment.
48. The Director of the Division of Taxation in making the assessment imposed by this act on any remitter for any year shall deduct from or add to the assessment for the year any deduction or addition to the extent and in the manner which may heretofore have been or may hereafter be ordered or decreed by any judgment of the Tax Court or any court by reason of any error or omission in connection with the assessment of the remitter in any prior year.
L.1997,c.162,s.48.
Section: Previous 54-30a-105 54-30a-106 54-30a-107 54-30a-108 54-30a-109 54-30a-110 54-30a-111 54-30a-112 54-30a-113 54-30a-114 54-30a-115 54-30a-116 54-30a-117 54-30a-118 54-30a-119 Next
Last modified: October 11, 2016