What is the look-back period for voluntary disclosures?

For sales and use taxes, we are currently allowing businesses to provide us with a spreadsheet for the period of three years from December 31 of last year plus the current year.

For all other taxes including franchise and excise taxes, it will depend on the fiscal year end. For most filers, the look-back period is based on when the return was due. Any return due from three years of January 1 of the current year will be required to be filed.

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