Practice question
A taxpayer is stipulated to have been unlocatable for six months during a running local-tax assessment period. The city later assesses after five years and three months of calendar time but only four years and nine months of unsuspended time. No other issue exists. Which analysis follows Section194(d)(3)?
- The stipulated unlocatable interval suspends the period, so the elapsed unsuspended time is within five years
- The city must always disregard inability to locate the taxpayer
- Any change of address permanently abolishes prescription
- A six-month suspension creates a new ten-year fraud period
- The collection period necessarily starts before an assessment exists
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Section194(d), suspension of prescription.
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