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 170.0280

(a) IN GENERAL

170.0280 Validity of Taxing Ordinances. State constitution Article III, section 3.5, prohibits the Board from failing or refusing to enforce any tax ordinance on the ground that it is unconstitutional until an appellate court has so ruled. The decision of a superior court is not controlling. Taxpayers who unilaterally rely on such decisions and thereby fail to collect or pay taxes covered by such cases are not forgiven from their obligations to do so. 3/1/94.