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 170.0064.335

(a) IN GENERAL

170.0064.335 Post Petition Bar Date—Chapter 11 Case. A taxpayer filed Chapter 11 bankruptcy on November 16, 1993. It now claims that the Board is precluded from making an audit for the period April 1, 1992 to December 31, 1995 by reason of the Board's failure to file an "administrative claim" within 45 days after the effective date established in the plan of reorganization.

Bankruptcy Code 503(b) excludes California Sales and Use Taxes from the definition of "administrative expense claims." Thus, the Board has no obligation to file a claim for post petition taxes. 3/5/96.