§ 6-8-1-5-2-5

(a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.As added by P.L.254-2003, SEC.10.