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A28. The SBT has a Notice of No Return, Form C-8030 to be filed by taxpayers who were not required to file. Will there be a similar MBT form?

No. The C-8030 does not constitute a return and therefore does not start the statute of limitations process. The notices cause an unnecessary burden and expense to both taxpayers and the Department. Should the Department have a question regarding a taxpayer's filing obligation, the Department will request information from the taxpayer.


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