18:26-8.5 Additional assessment
(a) In the absence of fraud or clerical error, after a final determination and assessment has been made and a notice thereof sent to the representatives of the estate, the bureau will not reverse its determination or reopen an assessment. This, however, does not bar an additional or corrected assessment being made upon the discovery of assets or liabilities after an original report has been filed and the taxes assessed thereon paid.
(b) Where an asset is the subject of litigation at the time of a decedent's death, the appraisal of such an asset is suspended until the suit is terminated.
(a) In the absence of fraud or clerical error, after a final determination and assessment has been made and a notice thereof sent to the representatives of the estate, the bureau will not reverse its determination or reopen an assessment. This, however, does not bar an additional or corrected assessment being made upon the discovery of assets or liabilities after an original report has been filed and the taxes assessed thereon paid.
(b) Where an asset is the subject of litigation at the time of a decedent's death, the appraisal of such an asset is suspended until the suit is terminated.
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