- (a) If the department receives the partner level adjustments report or statement required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department, the department shall issue an assessment to the taxpayer of any tax due.
- (b) For purposes of any assessment, protest, and litigation related to a partner level adjustments report or statement arising from a partner level adjustments report, any adjustments to tax attributes reported in the partner level adjustments report shall be final.
As added by P.L.159-2021, SEC.18.