Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0007.095 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).