Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0006 Continuing Levy. The Sales and Use Tax Law authorizes the Board to issue levies which continue in force for a period of time. However, for bank deposit accounts, a continuing levy applies only to funds on deposit at the same time that the bank receives the notice of levy. 12/27/85.