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 170.0068

(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.