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Assessment Date
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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. |
