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 170.0079

(a) IN GENERAL

170.0079 Security for Payment of Tax—Limited Partnerships. An individual is the only named taxpayer on three different permits issued to three different

limited partnerships in which he is a general partner. Each partnership, not the named general partner, is the "person" to whom the permit was issued and the Board may require each such person to post maximum security pursuant to section 6701. 12/10/85.