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 170.0033

(a) IN GENERAL

170.0033 Notice of Levy—Interstate. A Notice of Levy served on an insurance company "doing business" in this state but headquartered in another state to obtain interest income payable on an insurance policy held by the taxpayer/debtor (also living in another state) is valid. The insurance company must comply with the terms of the levy. Such levies should be served on the agent within this state designated by the foreign corporation to the Secretary of State at the time the corporation obtained its certificate of qualification to conduct intrastate business within this state. 1/15/93.