§2558.__Requirement to file amended return

1.__Amended return required.__A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.

2.__Amended return filed.__The amended return must be filed within 90 days of an audit finding affecting a person's liability under this chapter or within 90 days of the time that a person learns of any other change or correction affecting its liability under this chapter.

3.__Contents of amended return.__The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.

4.__Additional requirements.__The assessor may require additional information to be filed with the amended return.__The assessor may prescribe exceptions to the requirements of this section.

§2559.__Application of revenues

Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account.__On or before the last day of each month, the Treasurer of State shall transfer a percentage of the revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A to F to the Local Government Fund as provided by Title 30-A, section 5681, subsection 5.__On or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraph G to the Nonmedical Care Services Other Special Revenue fund account in the Department of Human Services.

Sec. V-26. Effective date; tax returns and payments. This Part takes effect July 1, 2004, except those sections that amend