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 170.0007.095

(a) IN GENERAL

170.0007.095 Earning Withholding—Premarital Agreement. A taxpayer and spouse enter into a premarital agreement stipulating that each party shall retain separate interest in all property acquired prior to and during their marriage. The taxpayer's spouse is not listed on the seller's permit issued by the Board. This premarital agreement prevents the Board from obtaining a Spousal Wage Garnishment to satisfy collection efforts on the account because the wages of the taxpayer's spouse are not community property. 10/30/97. (M99–1).