Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0004

(a) IN GENERAL

170.0004 Conditional Endorsements on Checks. Conditional endorsements on checks from taxpayers, to the effect that by cashing the check the Board is agreeing to accept the amount of the check as payment for the liability in full, do not bind the Board to accept the amount of the check as full payment of the liability. The Board collects taxes under the sovereign power of the state and is not subject to defenses based on the law of contract. A tax liability may be settled only pursuant to statutory authority. 1/25/94.