Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.
(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.
As added by P.L.254-2003, SEC.10.
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