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 170.1800

(b) LIABILITY OF CORPORATE OFFICER

170.1800 Personal Liability. The key to personal liability under section 6829 is determining who, based upon the investigation of the facts and circumstances of the case, had the actual duty and responsibility for reporting and paying the sales and use taxes within the day-to-day operation of the corporation. This could be a "chief financial officer," "general manager," or any other similarly titled person hired for this purpose, given the authority to so act, and who may have assured the officers and the Board of Directors of the corporation that the taxes were current.

The failure of a corporate officer (with general supervisory control over a corporation) to insure that taxes are paid when he or she discovers that the person delegated to pay taxes has not paid those taxes will make the corporate officer personally liable under section 6829. 5/4/94.