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 170.0064.400

(a) IN GENERAL

170.0064.400 Post Petition Liability. A taxpayer filed Chapter 13 bankruptcy on May 3, 1984. Subsequently, the action was converted to Chapter 11 and then was converted to Chapter 7. The case was discharged on February 24, 1986. The taxpayer maintains that determinations issued on January 4, 1985 for the period May 4, 1984 to June 30, 1984 and a determination issued on October 18, 1985 for the period January 1, 1985 to June 26, 1985 were violations of the "automatic stay" and not valid.

The "automatic stay" applies to tax liabilities prior to the commencement of the case. The conversion of a bankruptcy action from one chapter to another does not affect a claim's status as pre-petition or post petition. The determinations are valid. 9/29/95.