Prescriptive Period

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1. Under section 194(a), what is the ordinary assessment period for a local business tax, absent fraud or a ground suspend… Multiple Choice Easy
2. In case of fraud or intent to evade a local business tax, when does the special ten-year assessment period under sectio… Multiple Choice Easy
3. Under section 194(c), what is the collection period following an assessment of a local business tax, absent suspension? Multiple Choice Easy
4. A treasurer assesses a local business tax six years after it became due. There was no fraud, intent to evade, suspensio… Multiple Choice Medium
5. A taxpayer requests reinvestigation of a local business-tax assessment and executes a written waiver before the assessm… Multiple Choice Medium
6. A city timely assessed a local business tax. It initiates its first administrative or judicial collection action six ye… Multiple Choice Hard
7. A treasurer discovers deliberate concealment intended to evade a local business tax. Eight years after discovery, the t… Multiple Choice Hard
8. State the ordinary assessment and collection periods for local business taxes under section 194 and distinguish their s… Essay Medium
9. Explain the special assessment period when fraud or intent to evade a local business tax is established. Essay Medium
10. Identify the grounds in section 194(d) that suspend the running of the local-tax assessment and collection periods. Essay Medium
11. Section194(d)(1) suspends prescription while the treasurer is prevented from assessment or collection in what manner? Multiple Choice Easy
12. Which condition concerning the taxpayer appears expressly in Section194(d)(3)? Multiple Choice Easy