US Laws, Codes, Statutes & Cases

 
    §  11-519.1  Report  of change of state sales and compensating use tax
  liability.  Where  the  state  tax  commission  changes  or  corrects  a
  taxpayer's  sales and compensating use tax liability with respect to the
  purchase or use of items for which  a  sales  or  compensating  use  tax
  credit against the tax imposed by this chapter was claimed, the taxpayer
  shall  report  such  change or correction to the commissioner of finance
  within ninety  days  of  the  final  determination  of  such  change  or
  correction,  or  as  required  by the commissioner of finance, and shall
  concede the accuracy of  such  determination  or  state  wherein  it  is
  erroneous.  Any  taxpayer filing an amended return or report relating to
  the purchase or use of such items shall also  file  within  ninety  days
  thereafter a copy of such amended return or report with the commissioner
  of finance.