Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Sales And Use Tax Court Decisions

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Wirick v. State Board of Equalization . . . (2001)

Corporate Officer Liability

The chief financial officer of a corporation willingly failed to pay sales taxes during the period at issue. After that period, he resigned, and more than a year later the corporation dissolved. The Board issued an assessment to the former chief financial officer for corporate officer liability under Revenue and Taxation Code section 6829. He argued that, since he was not a corporate officer at the time the corporation dissolved, he was not liable under section 6829 because it used the present tense. The court noted that Revenue and Taxation Code section 11 provides that in construing the Revenue and Taxation Code, the present tense includes the past and future tenses. Accordingly, the court concluded that the former chief financial officer was liable for the corporation's tax debt during the period he willingly failed to pay that tax as a responsible corporate officer. State Board of Equalization v. Wirick (2001) 93 Cal.App.4th 411.