San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return. If income understated by more than 50%, statute of limitations is 6 years. Maryland. The statute of limitations for audits is 4 years from the date taxes were due.he statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return. Montana. The statute of limitations for an audit is 3 years from the later of the file date or the last day of the month following the due date.