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 170.0240

(a) IN GENERAL

170.0240 Trustee Liability. A successor trustee of a business trust may be held liable for the taxes of the trust notwithstanding that the trust agreement provides that the trustee shall not be held liable. In People v. Sischo (1939) 31 Cal.App.2d 345, the appellate court held that trustees of a business trust are personally liable for the obligations of their trust unless specifically exempted either expressly or by implication. 5/6/97.