Minimum notice requirement removed from section 148, eliminating the prior minimum delay for reassessment notices. The amendment omits the statutory minimum notice requirement in section 148, removing the prescribed minimum waiting period for issuance of reassessment ... Summary
Minimum notice requirement removed from section 148, eliminating the prior minimum delay for reassessment notices.
The amendment omits the statutory minimum notice requirement in section 148, removing the prescribed minimum waiting period for issuance of reassessment notices and thereby altering the procedural precondition for initiating reassessment proceedings.
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