Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Annotations

PARTNERSHIP

Partnership Liability. The Uniform Partnership Act imposes joint and severally liability on all partners for wrongful acts or omissions of one partner, provided that partner is acting in the ordinary course of business of the partnership. If a partnership exists, then all of the general partners are liable for the debts of the partnership. It does not matter that one of the partners is a dormant or silent partner. 1/27/97.

Prosecuting Jurisdiction. Local law enforcement agencies do not prosecute and, therefore are not "prosecuting jurisdictions" entitled to the penalty allocation provided by Revenue and Taxation Code Section 30474 for the cost of prosecution. However, where such agencies have played a significant role in the successful prosecution of a case, the Board is not prohibited from informing such agencies that they can request a part of the prosecutor's allocation and/or recommending such allocation sharing.

The Office of the Attorney General can be considered to be the local prosecuting jurisdiction entitled to the penalty allocation where it, and not the district attorney, prosecutes the tax evasion case. 2/23/95.