Section 119.14. Limitations on assessment and collection

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(a) The amount of any tax imposed by this article will be assessed within three years after the return was filed.
(b) For purposes of § § 119.15 and 119.16 (relating to omission from return; exceptions to general period of limitations on assessment and collection) any return filed before the last day prescribed by law or regulations for the filing thereof (determined without regard to any extension of time for filing) will be considered as having been filed on the last day.

                    
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