Per Curiam.
The sole question presented is whether an assessment is barred if it is not received by a taxpayer within the time limits provided in R.C. 5739.16 and 5741.16. For the reasons stated below, we hold that it is not so barred and affirm the BTA.
R.C. 5739.13 and 5741.13 authorize the commissioner to make sales and use tax assessments. However, R.C. 5739.16 and 5741.16 limit this authority. R.C. 5739.16(A), in pertinent part, provides:
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