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

(a) IN GENERAL

170.0007 Discharge in Bankruptcy. A taxpayer filed Chapter 7 Bankruptcy and was discharged of all dischargeable debts at that time. The taxpayer did not include the Board in the schedule of creditors and the Board did not receive notice of the bankruptcy case. Under these circumstances, the pre-petition liability is not subject to discharge. 10/21/93.