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 170.0007.205

(a) IN GENERAL

170.0007.205 Fraudulent Conveyance. In order to consider a conveyance as fraudulent pursuant to Civil Code section 3439.04, two factors are required. The Board must be a creditor at the time of the conveyance and the conveyance must be made without fair consideration. 5/4/89.