Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0007.085

(a) IN GENERAL

170.0007.085 Dual Determination Against Partners Not Necessary. A partner who signs an application for a seller's permit on behalf of a partnership will bind the partnership and the other partner for the partnership's liability as if the other partners had individually signed the application. If the Notice of Determination issued for a partnership liability clearly identified the partnership by name designation (or the listing of one or more partners) and the partnership account number in the Notice of Determination, it will create a liability against the partnership and the individual partners whether or not all of the partners were listed in the Notice of Determination. No dual determinations are necessary for any unlisted partner. 8/19/96.