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Last Updated: 1/3/2019

Assessment Date Definition

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The date your debt was first due.

​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 and was referred to us to collect  ​determined by the referring agency. You need to contact the agency for this information.