Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
320.0000 INTEREST AND PENALTIES—Regulation 1703
320.0060 Failure to File Return. A seller is not excused from filing a return merely because the purchaser reports the transaction "on a use tax basis," and the 10 percent penalty applies to any balance of tax due after giving effect to all adjustments and credits for tax paid by purchaser. 4/7/53.