§ 127-A. Reporting of changes or corrections in sales and compensating
use tax liability.--Where the state tax commission changes or corrects a
taxpayer's sales and compensating use tax liability with respect to the
purchase or use of items for which a sales or compensating use tax
credit against the tax imposed by this title was claimed, the taxpayer
shall report such change or correction to the commissioner of finance
within ninety days of the final determination of such change or
correction, or as required by the commissioner of finance, and shall
concede the accuracy of such determination or state wherein it is
erroneous. Any taxpayer filing an amended return or report relating to
the purchase or use of such items shall also file within ninety days
thereafter a copy of such amended return or report with the commissioner
of finance.