10-29-16.2. Period allowed for adjustment after reassessment on gross error.
44 words·~1 min read·
/sd/title-10/chapter-10-29/10-29-16-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Upon such reassessment and recertification to a municipality, the airline company shall be allowed a period as determined by the Department of Revenue of not to exceed five years to absorb such adjustment, as shall be equitable to the taxpayer and the municipality concerned.