(a) Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of: (1) the date that the return is filed; or (2) the date that the return is due. (b) An assessment of digital advertising […]
(a) Except as provided in subsection (b) of this section, an action to recover admissions and amusement tax, boxing and wrestling tax, motor fuel tax, or sales and use tax may not be brought after 4 years from the date on which the tax is due. (b) (1) (i) An action to recover admissions and amusement tax, boxing and […]
(a) Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due. (b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete […]
(a) Except as otherwise provided in this section, a claim for refund under this article may not be filed after 3 years from the date the tax, interest, or penalty was paid. (b) A claim for refund of alcoholic beverage tax may not be filed after: (1) 90 days from the date of purchase or invoice of exempt […]
