Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0000.500

(a) IN GENERAL

170.0000.500 Bankruptcy Action—Accrued Interest. Although the Board is prevented from collecting any outstanding tax due from the debtor while a bankruptcy automatic stay is in effect, interest on the unpaid tax due continues to accrue during this period. 5/29/97.