§ 127-A. Reporting of changes or corrections in sales and compensating\nuse tax liability.--Where the state tax commission changes or corrects a\ntaxpayer's sales and compensating use tax liability with respect to the\npurchase or use of items for which a sales or compensating use tax\ncredit against the tax imposed by this title was claimed, the taxpayer\nshall report such change or correction to the commissioner of finance\nwithin ninety days of the final determination of such change or\ncorrection, or as required by the commissioner of finance, and shall\nconcede the accuracy of such determination or state wherein it is\nerroneous. Any taxpayer filing an amended return or report relating to\nthe purchase or use of such items shall also file within ninety days\nthereafter a copy of such amended return or report with the commissioner\nof finance.\n
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