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 170.0080

(a) IN GENERAL

170.0080 Security for Tax. Money deposited by retailer must be returned to him upon close out, even though a third party furnished the money, unless retailer submits an assignment of deposit to third party. 9/28/50.