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 170.0065.200

(a) IN GENERAL

170.0065.200 Private Sale of Seized Property. The Board does not have authority to sell seized property at a private sale, despite the fact that the offer to buy is substantially higher than an offer received and rejected at a public auction. Section 6796 requires a public auction and section 6797 requires a notice of the sale, time and place to the delinquent person. 4/11/89.