Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0068 Rents of Bankrupt Spouse. A husband and wife own rental property as joint tenants. There is an outstanding tax liability, but the wife's liability has been discharged as the result of bankruptcy proceedings.
The Board may only issue a notice of levy against one-half of the rents. 12/11/95.