Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0080 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.