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A07238 Summary:

BILL NO    A07238 

SAME AS    SAME AS S03946

SPONSOR    Farrell

COSPNSR    

MLTSPNSR   

Add S174-b, Tax L

Establishes a 20 year time limit to collect tax liabilities; 20 years from the
first date the commissioner of tax could file a warrant for liability; first
date a warrant could be filed is the last day specified for payment by notice
and demand issued for the tax liability where there is no right to a hearing
with respect to such notice and demand.