Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(b) LIABILITY OF CORPORATE OFFICER
170.1200 Bankrupt Corporation. Corporate officers of a bankrupt corporation who have not themselves filed for bankruptcy may be held liable for the corporate tax debt if the requirements of section 6829 are met. The automatic stay of the bankruptcy law applies only to entities that have filed. 4/10/95.