Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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235.0000 FEDERAL TAXES—Regulation 1617

Annotation 235.0020

235.0020 Contingent Reserve on Seller's Books. A contingent reserve for an unpaid protested amount of exempt federal tax, pending litigation, is not deductible from the measure of sales tax. 7/31/51.