Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0007.035 Discharge in Chapter 7 Bankruptcy. 11 U.S.C. section 523(a) denies discharge to tax claims entitled priority status whether or not a claim was filed. Thus, whether or not the Board had filed a claim, the discharge entered in the taxpayer's bankruptcy does not discharge the Board's priority status claim for taxes owed by the taxpayer. 4/18/96.