Form DP amendment rights allow dealers to add purchase and sale commodities before the prescribed deadline. Dealers who submitted the pre-revised Form DP-1 without listing purchased commodities may amend the form to add purchased commodities and edit commodities for sale; if unchanged, the previously submitted commodity list will be treated as the list of commodities for sale. A final deadline for these edits is prescribed and the circular was issued with the Commissioner's prior approval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form DP amendment rights allow dealers to add purchase and sale commodities before the prescribed deadline.
Dealers who submitted the pre-revised Form DP-1 without listing purchased commodities may amend the form to add purchased commodities and edit commodities for sale; if unchanged, the previously submitted commodity list will be treated as the list of commodities for sale. A final deadline for these edits is prescribed and the circular was issued with the Commissioner's prior approval.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
