Assessment and notice provisions expanded to include additional return-triggering statutes, altering triggers under section 124. Subsection (3) of section 124 is amended to substitute existing references to general return and assessment provisions with expanded cross-references to ... Summary
Assessment and notice provisions expanded to include additional return-triggering statutes, altering triggers under section 124.
Subsection (3) of section 124 is amended to substitute existing references to general return and assessment provisions with expanded cross-references to additional return-making and notice-triggering statutory provisions, thereby extending the applicability of section 124 to assessments and notices arising under those newly referenced provisions.
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