The assessment date is the date your debt was first due. It can vary by the source of the debt.
|If your debt is from||The assessment date is|
|A tax return you filed||The due date of the return, or the date we received it, whichever is later.|
|A tax audit||The date we sent the first notice to you. This is the "Notice Date" on the tax order.|
|Another state agency, sent to us to collect||Determined by the referring agency. You need to contact the agency for this information.|