Extension of time to issue notice of deficiency or assessment.

Checkout our iOS App for a better way to browser and research.


(2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after:

(a) Delivery to the department of the documents and information ordered produced under the subpoena; or

(b) Delivery to the department of the answers ordered to be made to the department’s interrogatories. [1985 c.266 §2]


Download our app to see the most-to-date content.