TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 950 SECURE CHOICE SAVINGS PROGRAM ACT
SECTION 950.450 LIMITATIONS


 

Section 950.450  Limitations

 

a)         No notice of proposed assessment may be issued with respect to a calendar year after June 30 of the fourth subsequent calendar year. (Section 85(f) of the Act)

 

b)         No claim for refund may be filed more than 1 year after the date of payment of the amount to be refunded. (Section 85(f) of the Act)