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 170.0039

(a) IN GENERAL

170.0039 Notice of Withdrawal of Partner. Partner B's Chapter 13 bankruptcy filing does not constitute notice to the Board that Partner A no longer had an interest in the business. One partner in a business may file a bankruptcy action while another partner has not filed bankruptcy. The fact that Partner A's name is not on the ABC license is also irrelevant if the Board has not received notice that he has withdrawn as a partner. 12/26/97. (M99–2).